A certain department produced 16,000 units of a product that had a standard materials cost of two pounds at $1.70 per pound and a standard labor cost of two hours per unit at $9.40 per hour. Actual materials purchased and used amounted to 32,200 pounds at $1.60 per pound, while actual direct labor consisted of 32,200 hours at a total labor cost of $305,900.

a. Figure the total materials variance, the materials price variance, and the usage of the material variance.

b. Figure the total labor variance, the labor rate variance, and the labor efficiency variance.

EXCEL Please