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	2,600 units $2.05 per unit
Material B	700 units $3.10 per unit
Materials used
Material A	2,250 units
Material B	605 units
Direct labor used	1,480 hours $8.30 per hour
Production output	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	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