Nolan Mills uses a standard cost system. During may, Nolan manufacture 50,000 pillowcases, using 20,000 yards of fabric costing 3.05 dollars per yard in incuring direct labor costs of 19 $1000 for 3000 and 3000 hours of direct labor. The standard cost per pillow case assumes 1.75 yards of fabric add 3 point $10 per yard, and .20 hours of direct labor at 5.95 dollars per hour.

1. compute both the price variance in quantity variance relating to direct materials used in the manufacture of pillowcases in may.
2. Compute both rate variance and efficiency variance for direct labor costs in curd in manufacturing pillowcases in may.