Scents Company produces a perfume called Whim. The direct materials and direct labor

standards for one bottle of Whim are given below:

During the most recent month, the following activity was recorded:

$20,000$ ounces of material were purchased at a cost of $$2\mathrm{.}40$ per ounce.

$2,500$ bottles of Whim were produced

$900$ hours of direct labor time was recorded at a total cost of $$10,800$

a$)$ Calculate the direct materials price and quantity variances for the month. $(6$pts$)$

b$)$ Calculate the direct labor rate and efficiency variances for the month.$(6$pts$)$