Madzinga's Draperies Manufactures Curtains $\quad 10$ Square Yards At $\$ 5$ Per Yard
Direct Manufacturing Labor Standard

Essay

Madzinga's Draperies manufactures curtains.A certain window requires the following:
Direct materials standard $\quad 10$ square yards at $\$ 5$ per yard
Direct manufacturing labor standard $\quad 5$ hours at $\$ 10$ During the second quarter,the company made 1,500 curtains and used 14,000 square yards of fabric costing $68,600.Direct labor totaled 7,600 hours for $79,800.
Required:
a.Compute the direct materials price and efficiency variances for the quarter.
b.Compute the direct manufacturing labor price and efficiency variances for the quarter.