Miraclean Corp. produces a chemical cleaner which is sold in one-gallon containers.

It is manufactured from two ingredients, Material \(\mathrm{X}\) and Material Y. The materials standards for one gallon of Miraclean are as follows:

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Material X-, gal. @ $2.00/gal.. Material Y-, gal. @ $6.00/ gal.. $1.50 1.50 $3.00 During November 60,000 gallons of Miraclean were produced, requiring 46,000 gal- lons of Material X and 17,000 gallons of Material Y. 'The Material X cost $2.10 per gallon, and the Material Y was purchased for $6.40 per gallon. Compute: (a) Total material price variance. (b) Total material quantity variance.