Rugged Life Inc. designs and manufactures fleece quarter-zip jackets. Each jacket uses the following: Direct materials standard 2 square meters at $13.50 per meter Direct manufacturing labour standard 1.5 hours at $20.00 per hour During the third quarter, the company made 1,500 jackets and used 3,150 square meters of fleece fabric costing $39,375. Direct labour totaled 2,100 hours for $45,150. Required: a. Compute the direct materials price and efficiency variances for the quarter. b. Compute the direct labor price and efficiency variances for the quarter