Parker Plastic, Incorporated, manufactures plastic mats to use with rolling office chairs. Its standard cost information for last year follows:

Standard Quantity Standard Price $($Rate$)$ Standard Unit Cost

Direct materials $($plastic$)10$ square foot $ $1\mathrm{.}13$ per square foot $ $11\mathrm{.}30$

Direct labor $0\mathrm{.}3$ hour $ $11\mathrm{.}20$ per hour $3\mathrm{.}36$

Variable manufacturing overhead $($based on direct labor hours$)0\mathrm{.}3$ hour $ $3\mathrm{.}00$ per hour $0\mathrm{.}90$

Fixed manufacturing overhead $($$$422,280-$: $918,000$ units$)0\mathrm{.}46$

Parker Plastic had the following actual results for the past year:

Number of units produced and sold $1,120,000$

Number of square feet of plastic used $11,800,000$

Cost of plastic purchased and used $ $14,160,000$

Number of labor hours worked $316,000$

Direct labor cost $ $3,634,000$

Variable overhead cost $ $960,000$

Fixed overhead cost $ $373,000$

Calculate parker plastics direct material price and quantity variances