Sheffield Corporation accumulates the following datarelative to jobs started and finished during the month of June 2022. Overhead is applied on the basis of standard machine hours. Three hours of machine time are required for each direct lobor hour. The jobs were sold for $495,000. Selling and administrative experises were $39,300. Assume that the amount of raw materials purchased counled the amount used Compute all of the variances for (1) direct materials and (2) direct labor: (Round per unit values to 2 decimal places, es. 52.75 and final answers to 0 decimal places, eg. 52.) (1) Total materials variance Materials price variance $ Unfavorable Materials quantity variance (2) Total labor variance Labor price variance Labor quantity variance