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The following data are given for Taylor Company: Budgeted production 1,000 units Actual production 980 units Materials: $2.00 Standard price per pound Standard pounds per completed unit 12 11,800 Actual pounds purchased and used in production Actual price paid for materials $23,000 Labor: $14.00 per hour 4.5 Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked 4,560 $62,928 Actual total labor costs Overhead: Actual and budgeted fixed overhead $27,000 $3.50 per standard labor hour $15,500 Standard variable overhead rate Actual variable overhead costs Overhead is applied based on standard labor hours. Compute the direct materials price and quantity variances for Taylor Company. Enter favorable variances Direct materials price variance Direct materials quantity variance