...... . ....-. ...-..."..- ... . . \"5.\"..- Blue Spruce Company has determined that the standard cost to manufacture its product includes 2 units of direct materials at $6.00 per unit. Du ring January, the company purchased 50,500 units of direct materials at a cost of $5.85 per unit and used 50,500 units of direct materials to produce 23,800 units of its product. Calculate the total materials variance, and the price and quantity variances. Materials Variance $ Materials Price Variance $ Materials Quantity Variance $ V