Computation of Variable Cost Variances The following information pertains to the standard costs and actual activity for Repine Company for September: Standard cost per unit Direct materials 4 units of material A x $ 6.00 per unit

1 unit of material B x $ 8.00 per unit

Direct labor 3 hours x $ 18.00 per hour

Activity for September

Materials purchased

Material A 6,750 units x $ 6.20 per unit

Material B 1,650 units x $ 8.50 per unit

Materials used

Material A 6,225 units

Material B 1,508 units

Direct labor used 4,425 hours x $ 18.80 per hour

Production output 1,500 units

There were no beginning direct materials inventories.

(a) Determine the materials price and quantity variances.

Material A Material B

Materials price variance $Answer Answer F U $Answer Answer F U

Materials quantity variance Answer Answer F U Answer Answer F U

(b) Determine the labor rate and efficiency variances.

Labor rate variance $Answer Answer F U

Labor efficiency variance $Answer Answer F U