The following data pertain to June operations for the Splish Company: Actual Inputs for Each Unit of Output Actual Price per Unit of Input Direct material 10 metre $8 per metre Direct labour 2 hours $9 per hour Actual output was 690 units. The Company's per unit standards call for 8.70 metres of direct material at $9.30 per metre and 3.10 hours of direct labour at $9.50 per hour. Compute the price and usage variances for direct material and direct labour.