Wanda's Wollen Mill manufactures mittens, gloves, and other wool clothing. A certain designed ski parka requires the following:

	Direct materials standard	4 sq yds at $13.50 per yard
	Direct labor standard	1.5 hours at $20.00 per hour

During April, the company made 1,500 parkas and used 5,500 square yards of fabric. They purchased 6,200 sq. yards of fabric for $86,800 in April. Direct labor totaled 2,100 hours for $45,150.

Calculate the direct material price and efficiency variances?

Direct material price variance is (fill in the amount and write Unfavorable or Favorable)?

Direct material efficiency variance is (fill in the amount and write Unfavorable or Favorable):