Tom and Lynda own Hercules Health Club. For the month of April, they had forecasted gym membership at 972 members. Tom and Lynda expect to go through 1 towel (cost $3 per towel) per four members each month at this volume. Actual results for April show that Hercules had 969 members. Hercules bought (and used) 270 new towels for April at a cost of $837.

Required:
For April, calculate the efficiency and prices variance for towels.