Sunland, Inc. uses a standard cost system in which direct materials are carried at standard cost. Standards for one unit of product are: standard quantity of 9.0 gallons and standard price $1.90 per gallon. During March, Sunland purchased 151,900 gallons of direct materials at a cost of $301,900 and used 152,400 gallons in production of 19,900 units. Calculate the direct materials price and quantity variances and indicate whether each variance is favorable or unfavorable.

Direct materials price variance = ?

Direct materials quantity variance = ?