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\mathrm{.}50$ per yard

Direct manufacturing labor standard $1\mathrm{.}5$ hours at $$20\mathrm{.}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.$

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

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