The following data relate to product no. 89 of Des Moines Corporation: Direct material standard: 5 square feet at $2.60 per square foot Direct material purchased: 29,000 square feet at $2.90 per square foot Direct material consumed: 28,100 square feet Manufacturing activity: 5,500 units completed Assume that the company computes variances at the earliest point in time

what is The direct-material quantity variance is

what is The direct-material price variance is: