Answer A and B of the following

A. Jiayinco manufactures tables. The company set the following standards: Wood per table: 10 feet. Cost per foot: $4.50. In June, it manufactured 6,000 tables. The company used 72,000 feet of wood, and purchased 100,000 feet of wood for $500,000. Calculate the materials price and efficiency variances.

B. Xue Fangco makes flat-screen TVs. Its standards for making one TV are 1.5 hours of work at $10 per hour. In March, Xue Fangco employees worked 40,000 hours, made 30,000 TVs and earned $310,000 in wages. Calculate Xue Fangcos labor price (rate) and efficiency variances.