The Russel Company provides the following standard cost data per unit of product:

Direct material (3 gallons @ $6 per gallon) $18.00

Direct labor (2 hours @ $10 per hour) $20.00

During the period, the company produced and sold 22000 units incurring the following costs:

Direct material 68000 gallons @ $5.90 per gallon

Direct labor 45500 hours @ $9.75 per hour

Calculate the direct labor price variance and the direct material usage variance.