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, efficiency and flexible budget variances for the quarter.

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