Wilson's Winter Woolens Manufactures Jackets and Other Wool Clothing $\quad$ 2 Square Yards At

Wilson's Winter Woolens manufactures jackets and other wool clothing.A certain designed ski parka requires the following:
Direct materials standard $\quad$ 2 square yards at $\$ 13.50$ per yard
Direct manufacturing labor standard $\quad 1.5$ hours at $\$ 20.00$ 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.
Required:
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.