Consider the following data collected for

Superb

Construction Trailers:

	Direct	Direct Manufacturing
	Materials	Labour
Costs incurred: Actual inputs x actual rates	$	214,000	$	92,000
Actual inputs x standard rates		210,000		91,000
Standard inputs allowed for actual outputs x standard rates		205,000		78,000

RequiredCompute the rate, efficiency, and flexible-budget variances for direct materials and direct manufacturing labour.