Nolan Mills uses a standard cost system. During May, Nolan manufactured $15,000$ pillowcases, using $27,000$ yards of fabric costing

$$3\mathrm{.}05$ per yard and incurring direct labor costs of $$16,536$ for $3,120$ hours of direct labor. The standard cost per pillowcase assumes

$1\mathrm{.}75$ yards of fabric at $$3\mathrm{.}10$ per yard, and $0\mathrm{.}20$ hours of direct labor at $$5\mathrm{.}95$ per hour.

Required:

a$.$ smpute both the price variance and quantity variance relating to direct materials used in the manufacture of pillowcases in May.

b$.$ Compute both the rate variance and efficiency variance for direct labor costs incurred in manufacturing pillowcases in May.

Note: For all requirements, Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and

enter $"$O$"$ for no effect $($i$.$e$.,$ zero variance$).$ Do not round your intermediate values. Round your answers to $2$ decimal places.