-31. Computation of Variable Cost Variances The following information pertains to the standard costs and actual activity for Repine Company for September: Standard cost per unit Direct materials. .. . .. .. 3 units of material A x $8.00 per unit 2 units of material B x $4.00 per unit Direct labor . . ... . . . .. . 2 hours x $15.00 per hour Activity for September Materials purchased Material A . . . . 7,000 units x $7.80 per unit Material B. 4,800 units x $4.50 per unit continued continued from previous page Materials used Material A 6,430 units Material B . 3,950 units Direct labor used. . 4,100 hours x $15.50 per hour Production output . . . . 2,000 units There were no beginning direct materials inventories. Required a. Determine the materials price and quantity variances. b. Determine the labor rate and efficiency variances