15. (8 points) Classic Corporation manufactures computer equipment. One of the company's products, a specialty keyboard for hospital use, requires a special synthetic material. During the quarter ending September 30, the company manufactured 60,000 keyboards, using 85,000 pounds of synthetic material. The synthetic material cost the company $284,000. According to the standard cost card, each keyboard should require 1.3 pounds of synthetic materials at a cost of $3.40/pound. a. What is the materials price variance? b. What is the materials quantity variance