BE11.2 (LO 1), AP Tang Company accumulates the following data concerning raw materials in making one gallon of finished product. (1) Price--net purchase price $2.30, freight-in 80.20, and receiving and handling $0.10. (2) Quantity-required materials 3.6 pounds, allowance for waste and spoilage 0.4 pounds. Compute the following. a. Standard direct materials price per gallon. b. Standard direct materials quantity per gallon. c. Total standard materials cost per gallon. BE11.4 (LO 2), AP Simba Company's standard materials cost per unit of output is $10 (2 pounds x $5). During July, the company purchases and uses 3,200 pounds of materials costing $16,192 in making 1,500 units of finished product. Compute the total, price, and quantity materials variances