Bushfield Company had budgeted 100,000 units of output using 100,000 units of raw materials at a total material cost of $200,000. The company purchased 90,000 units of raw materials at a cost of $189,000. Actual output was 100,000 units of product requiring 90,000 units of raw materials at a cost of $2.10 per unit.

(A) Calculate the materials price variance.

(B) Calculate the materials usage variance.