The direct materials and direct labor standards for one bottle of Clean-All spray cleaner are given below:

	Standard Quality or Hours	Standard Price or Rate	Standard Cost
Direct matrials	6.0 millileters	$0.25 per millileter	$1.50
Direct labor	0.2 hours	$12.00 per hour	$2.40

During the most recent month, the following activity was recorded:
a.	20,000 milliliters of material was purchased at a cost of $0.20 per milliliter.
b.	All of the material was used to produce 3,000 bottles of Clean-All.
c.	625 hours of direct labor time was recorded at a total labor cost of $7,500

Required

1. Compute the direct materials price and quantity variances for the month.

2.	Compute the direct labor rate and efficiency variances for the month.