Wilson's Winter Woolens manufactures jackets and other wool clothing. A certain designed ski parka requires the following:

Direct materials standard 2 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 3,150 square yards of fabric. They purchased 3,500 sq. yards of fabric for $46,550 in April. Direct labor totaled 2,100 hours for $45,150.

Calculate the direct material price and efficiency variances.

> Direct material price variance is (amount Unfavorable or Favorable):

> Direct material efficiency a is (amount Unfavorable or Favorable):