Lindsey Toy Company produced 13,000 stuffed bears. The standard direct-material allowance is 1.5 kilograms per bear, at a cost per kilo of $3.20. Actually, 18,700 kilos of materials (input) were used to produce the 13,000 bears (output).

Similarly, the standard allowance for direct labor is 5.1 hours to produce one bear, and the standard hourly labor cost is $6. But 67,100 hours (input) were used to produce the 13,000 bears. Compute the quantity variances for direct materials and direct labor.