The direct materials and direct labour standards for one bottle of Clean-All spray cleaner are given below: Standard Quantity Standard Price Standard or Hours or Rate Cost Direct materials 7.0 millilitres $ 0.29 per millilitre $ 2.03 Direct labour 0.3 hours $12.00 per hour $ 3.60 During the most recent month, the following activity was recorded: 1. 27,500 millilitres of material was purchased at a cost of $0.24 per millilitre. 2. All of the material was used to produce 3,000 bottles of Clean-Ail. 3. 650 hours of direct labour time was recorded at a total labour cost of $7,800. Required: 1. Compute the direct materials quantity variances for the month. Indicate the variance whether favourable/unfavourable. 2. Compute the direct labour rate variances for the month. Indicate the variance whether favourable/unfavourable.