Computation of Variable Cost Variances The following information pertains to the standard costs and actual activity for Tyler Company for September:

Standard cost per unit
Direct materials	4 units of material A $2.00 per unit
	1 unit of material B $3.00 per unit
Direct labor	3 hours $8.00 per hour
Activity for September
Materials purchased
Material A	3,800 units $2.05 per unit
Material B	1,000 units $3.10 per unit
Materials used
Material A	3,450 units
Material B	905 units
Direct labor used	2,380 hours $8.20 per hour
Production output	800 units

There were no beginning direct materials inventories. (a) Determine the materials price and quantity variances.

Materials price variance	$Answer	AnswerFU	$Answer	AnswerFU
Materials quantity variance	Answer	AnswerFU	Answer	AnswerFU

(b) Determine the labor rate and efficiency variances.

Labor rate variance	$Answer	AnswerFU
Labor efficiency variance	Answer	AnswerFU