The following data is given for Company X

Budgeted production	26,000 units
Actual production	28,000 units
Materials:
Standard price per ounce	$6.30
Standard ounces per completed unit	8
Actual ounces purchased and used in production	228,000
Actual price paid for materials	$1,504,800
Labor:
Standard hourly labor rate	$24 per hour
Standard hours allowed per completed unit	6.6
Actual labor hours worked	183,000
Actual total labor costs	$4,220,000
Overhead:
Actual overhead	$1,029,600
Standard overhead rate	$24.50 per standard labor hour

What are the DM and DL Variances?