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. Compute the total materials variance, the materials price variance, and the materials usage variance. b. Compute the total labor variance, the labor rate variance, and the labor efficiency variance.