11. Wilson's Winter Woolens manufactures jackets and other wool clothing. A certain

    designed ski parka requires the following:

    Direct materials standard 2 square yards at $13.50 per yard

    Direct manufacturing labor standard 1.5 hours at $20.00 per hour

    During the third quarter, the company made 1,500 parkas and used 3,150 square yards of fabric costing $39,375. Direct labor totaled 2,100 hours for $45,150.

    Required:

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

    2. Compute the direct manufacturing labor price and efficiency variances for the quarter.