The following data were drawn from the records of Jordan Corporation.

Planned volume for year (static budget)		3,800	units
Standard direct materials cost per unit		3.60	pounds	@	$	2.10	per pound
Standard direct labor cost per unit		3.50	hours	@	$	4.60	per hour
Total expected fixed overhead costs	$	14,820
Actual volume for the year (flexible budget)		4,100	units
Actual direct materials cost per unit		3.10	pounds	@	$	2.60	per pound
Actual direct labor cost per unit		3.60	hours	@	$	4.30	per hour
Total actual fixed overhead costs	$	10,820
a) Calculate the labor price and usage variances.