The Johnson Company manufactures designer pillows for international distribution. The standard costs for the manufacturer of these high-quality pillows are as follows: Standard Costs Actual Costs Direct Materials 4,000 pounds at $42 4,300 pounds at $40 Direct Labor 5,200 hours at $15 5,500 hours at $14 Instructions: 1. Determine the (a) direct materials price variance, (b) direct materials quantity variance, and (c) total direct materials cost variance for the designer pillows. 2. Determine the (a) direct labor rate variance, (b) direct labor time variance, and (c) the total direct labor cost variance for the designer pillows.