Vaughn Corporation accumulates the foliowing data relative to jobs started and finished during the month of June 2022. Overiead is applited on the basis of standard machine hours. Three hours of machine time are required for each directilabor hour. The Jobs were sold for 5458.000 . Selling and administrative expenses were 542.000 . Assume that the amount of raw materials purchased cqualed the amount used. Compute all of the variances for (1) direct materials and (2) direct labor. (Round per unit values to 2 decimal ploces, es. 52.75 and final answers to 0 decimal ploces, es.52