Tasmania Limited produces high-quality leather boots. The company has a standard cost system and has set the following standards for materials and labour: Leather (10 strips @ $19) Direct labour (6 hours @ $10) $190 $60 During the year, Brisbane produced 130 pairs of boots. Actual leather purchased was 1500 strips, at $20 per strip. There were no beginning or ending inventories of leather. Actual direct labour was 750 hours at $12.5 per hour. Compute the materials price variance and the materials usage variance, respectively. (10 marks)