XYZ Company manufactures tables. A standard cost card for the manufacture of one table shows the following:

Standard Cost per Table	Standard Cost per Table	Standard Cost per Table
Direct material:	4 sq. ft. @ $3 per sq. ft.	$12
Direct labor:	2 hours @ $8 per hour	$16
Total Prime Costs		$28

In November, the company produced 1,000 tables. Actual production took 2,300 direct labor hours and 3,900 square feet of lumber. The lumber cost $12,090 while the workers' average pay was $7,80 per hour.

Required:

Calculate the price and quantity variances for direct materials and the rate and efficiency variances for direct labor.