The Estefin company manufactures leather cases for CDs.

This company uses a standard costing system to control

its costs. The standards for a case are:

Raw material
Leather	1 m^2	$40 per meter
zipper	1 zipper	$5 per zipper
Direct labor	1 hour 30 minutes	$10 per hour

Direct raw material:

They bought 1500 square meters of leather with a total cost of $ 57,000. At the end of the month they were in inventory 450 square meters of skin. 1750 zippers were purchased obtaining a conmercial discount of 8% on the cost of $ 5 each zipper. At the end of the month there were a total of 735 zipper.

Direct labor: Worked 1450 hours with a total cost of $ 15950 A) Calculate the variations in quantity and price for direct raw material. B) Calculate the variations in price and efficiency for direct labor