Venice Corporation manufactures a variety of liquid lawn fertilizers, including a very popular product called Lush 'N Green. Data about Lush 'N Green and Proctol, a major ingredient, follow. Expected operations: Proctol is purchased in 55-gallon drums at a cost of $65 per drum. A 2% cash discount is offered by Proctol's manufacturer for prompt payment of invoices, and Venice takes advantage of all discounts offered. Shipping fees for Venice amount to $2,660 for every 200 drums of Proctol. Each gallon of Lush 'N Green requires a gallon of Proctol. Actual operations: For the period just ended, Venice purchased 1,500 drums of Proctol at a total cost of $118,100, which reflects discounts and shipping. There was no beginning inventory, but an end-of-period inventory revealed that 30 drums were still on hand. Manufacturing activity output totaled 82,500 gallons of Lush 'N Green. The standard cost of one drum of Proctol is $77. Required: A. Compute the direct-material price variance for Proctol. B. Compute the direct material quantity variance