Sonne Company produces a perfume called Whim. The direct materials and direct labor standards for one bottle of Whim are given below: Standard Quantity or Hours Standard Price or Rate Standard Cost Direct materials 7.2 ounces $ 2.50 per ounce $ 18.00 Direct labor 0.4 hours $ 10.00 per hour $ 4.00 During the most recent month, the following activity was recorded: a. Twenty thousand ounces of material were purchased at a cost of $2.40 per ounce. b. All of the material was used to produce 2,500 bottles of Whim. c. Nine hundred hours of direct labor time were recorded at a total labor cost of $10,800. What is the direct materials quantity variance, and the direct labor efficiency variances??