Vaukhn Corporation accumulates the following data relative to jobs started and finished during the month of June 2022. Overhieaf is applied on the basis of standard machine hours, Three hours of machine time are required for each direct labor hour, The jobs were sold for $458.000. Seliing and administrative experses were $42.000, Assume that the amount of raw materials purchased bqualed the amourt used. Compute all of the variances for (1) direct materials and (2) direct labor. (Round per unit values to 2 decimal places, eg. 52.75 and final answers to O decimal ploces, es. 52.)