The following information is available for Swifty's Chocolates:

Direct Materials

Standard $3$ pounds of chocolate per box @ $$5\mathrm{.}00$ per pound

Actual $,7,600$ pounds purchased @ $$5\mathrm{.}10$ per pound

$8,100$ pounds used

$($a$)$ Calculate the direct materials price and quantity variances.

Direct material price variance

Direct material quantity variance