Wilson's Summer Cottons manufactures shirts and other cotton clothing. A certain designed t-shirt requires the following:

Direct materials standard 0.9 square metres at $1.50 per metre

Direct manufacturing labour standard 0.25 hours at $14.00 per hour

During the third quarter, the company made 7,500 t-shirts and used 8,250 square metres of fabric costing $11,550. Direct labour totaled 1,650 hours for $23,265.

Required:

a. Compute the direct materials price and efficiency variances for the quarter.

b. Compute the direct manufacturing labour rate and efficiency variances for the quarter.