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

Standard Cost per Table:

Direct material: 4 sq. ft. @ $3/sq. ft.	$12
Direct labor: 2 hours @ $8/hr	16
Total prime costs	$28

In November, the company produced 1,000 tables. Actual production costs and quantities were:

Direct material: 3,900 sq. ft. @ $3.10/sq. ft.	$12
Direct labor: 2,300 hours @ $7.80/hr	16

Required:

Calculate the price and quantity variances for direct material and direct labor.