3) At a sales level of $30,000 units the budgeted data for materials is as follows: 100,000 units at $3 each. The actual data was 200,000 units used at a price of $3 each. a) Compute the Materials Price Variance b) Compute the Materials Quantity Variance

4) At a sales level of 30,000 the budget data for labor is as follows: 40000 hours at $15 an hour. The actual data was 40000 hours at $11.25 an hour. A) Compute the Labor Rate Variance. B) Compute the Labor Efficiency Variance.