Pelligrini, Inc. makes high-quality swimsuits. During the year, the company produced 787 suits, using 1,220 yards of material, and the company purchased 1,069 yards of material for $4,494. The direct materials standard for the swimsuits allows 1.45 yards of material at a standard price of $5 per yard.

Calculate Pelligrinis direct materials quantity variance for the year.(If variance is zero, select "Not Applicable" and enter 0 for the amounts. Round answer to 0 decimal places, e.g. 15.)

Direct material quantity variance

$

Not ApplicableUnfavorableFavorable

Phelps Gold manufactures award medals. In August, Phelps produced 5,180 medals, 156 more than expected. During the month, the company purchased 1,170 ounces of gold for $950,000. The standard price for the gold is $815 per ounce. The company actually used 1,023 ounces of gold for production.

Calculate Phelpss direct materials price variance for the month.(If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Direct material price variance

$

UnfavorableNot ApplicableFavorable