XX Epic Shirts produces silk Hawaiian shirts. During the quarter ended December 31 the company manufactured 8,000 shirts, using 12,200 square metres of silk. The company purchased 15,000 square metres of silk fabric at a total cost of $146,000 during the quarter. According to the standard cost card, each shirt should use 1.5 metres of silk at a cost of $10 per metre. Calculate the materials price and quantity variances for the quarter