During 2010, Bo Company produced a toy. The toy was assembled from material expected to cost $20 per ounce and two ounces were expected to be needed for each toy. Assembly was expected to require 1.5 hours per toy, at $10 per hour. During the year, variable factory overhead was applied at the rate of $4 per direct labor hour. 5,000 toys were produced during 2009, using 11,000 ounces of material costing $378,000, 8,000 hours of direct labor costing $90,000, and variable factory overhead totaling $28,000.Compute the prime cost variances for 2010.