The Puffalump, Inc., prepared the following standard costs for the production of one decorative pillow:

Direct materials	1.1 pounds of stuffing @ $3 per lb
Direct labor	3 hours of assembly @ $15 per hr

Actual production costs for the production of 1,200 decorative pillows required 1,800 pounds of decorating at a cost of $1.55 per pound and 1,860 labor hours at $15.05 per hour.

Required:

If required, round your answers to the nearest cent. Enter all amounts as positive numbers.

A. Calculate the direct material price variance. $

B. Calculate the direct material usage variance. $