36. The following materials standards have been established for a particular product: Standard quantity per unit of output Standard price 5.2 meters $15.60 per meter The following data pertain to operations concerning the product for the last month: Required: a. What is the materials price variance for the month? b. What is the materials quantity variance for the month? 37. Calcagno Corporation's variable overhead is applied on the basis of direct labor-hours. The company has established the following variable overhead standards for product B47W : Standard direct labor-hours itr unit of B47W: 3.0 Standard variable overhead rate $9 to per hour The following data pertain to the most recent month's operations during which 520 units of product B47W were made: Actual direct labor-hours worked 1,400513,580 Required: a. What was the variable overhead rate variance for the month? b. What was the variable overhead efficiency variance for the month