The Violet Company makes mugs tor which the following standards have been developed; Production of400 mugs was expected in July, but 440 mugs were actually completed. Direct materials purchased and used were 2,100 ounces at an actual price of $2. 30 Per nince. Direct labor cost for the month was $5,310. and the actual pay per hour was $9. 00. a) The direct materials variances b) The direct labor variances