Computation of Variable Cost Variances

The following information pertains to the standard costs and actual activity for Repine Company for September.

$\backslash$table$[[$Standard cost per unit:,$],[$Direct materials,$15\mathrm{.}00$ units of material $A$$$8\mathrm{.}00$ per unit$],[,10\mathrm{.}00$ units of material $B$$$4\mathrm{.}00$ per unit$],[$Direct labor,$10\mathrm{.}00$ hours $$$$15\mathrm{.}00$ per hour$],[$Activity for September:,$],[$Materials purchased and used,$],[$Material A$,32,150$ units $$$$7\mathrm{.}80$ per unit$],[$Material B$,19,750$ units $$$$4\mathrm{.}50$ per unit$],[$Direct labor used,$20,500$ hours $$$$15\mathrm{.}50$ per hour$],[$Production output,$2,000$ units$]]$

There were no beginning direct materials inventories.

REQUIRED

a$.$ Determine the materials price and quantity variances.

Note: Do not use negative signs with your answers.

$\backslash$table$[[$Material A:$,],[$Materials price variance $$,0F=$

Note: Do not use negative signs with your answers.

b$.$ Determine the labor rate and efficiency variances.

Note: Do not use negative signs with your answers.

$\backslash$table$[[$Labor variances:$],[$Labor rate variance,$$,0x,$U$,$widehat$()$