Wilson Manufacturing has provided you with the following variances for the month of March: Direct materials price variance Direct materials quantity variance $3,090 Favorable (4,600) Unfavorable (3,800) Unfavorable (9,400) Unfavorable Direct labor rate variance Direct labor efficiency variance Required: a. Calculate the direct materials spending variance. Note: Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance). b. Calculate the direct labor spending variance Note: Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance).