Tanzania Toy Company Produced 10,000 stuffed bears. The standard direct-material allowance is 1.75 kilograms per bear, at a cost per kilo of $3. Actually,16,500 kilos of materials (input) were used to produce the 10,000 bears (output).

Similarly, the standard allowance for direct labor is 4.6 hours to produce one bear, and the standard labor cost is $6. But, 48,000 hours (input) were used to produce the 10,000 bears. Compute the quantity variances for direct materials and direct labor.