Determine the materials usage variance and materials price variance from the following data:

Materials purchased 30,000 units Price per unit purchased $3.00 Standard price per unit $3.10 Materials used 25,000 units Standard quantity allowed 22,000 units

a. $9,300 favorable (MUV)

$3 ,000 unfavorable ( M PV ) .

b. $9,300 unfavorable (MUV)

$3,000 favorable (MPV).

c. $9,000 unfavorable (MUV)

$2,200 favorable (MPV).

d. $9,000 favorable (MUV)

$2,500 unfavorable (MPV).  ki5