The Following Data Was Obtained for a Company That Makes

The following data was obtained for a company that makes statues:
$\begin{array}{lll}&\text { Standard Inputs Expected }&\text { Standard Price }\\\text { Expected }&\text { For Each Unit of Output }&\text { Per Unit of Input }\\\hline\text { Direct Materials } & 5 \text { pounds } & \$ 12 \text { per pound } \\\text { Direct Labor } & 1.5 \text { hours } & \$ 12 \text { per hour }\end{array}$
During the month of July,the company actually produced 1,000 statutes,which is 100 units less than expected.Direct material purchased and used amounted to 5,500 pounds at a cost of $12.50 per pound.Actual direct labor was 1,450 hours at an actual cost of $13.00 per hour.
Required:
A) Compute the price and quantity variances for direct materials.
B) Compute the price and quantity variances for direct labor.