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 x $ 3.00 per unit
	1 unit of material B x $ 4.00 per unit
Direct labor	3 hours x $ 9.00 per hour
Activity for September
Materials purchased
Material A	4,500 units x $ 3.10 per unit
Material B	1,100 units x $ 4.15 per unit
Materials used
Material A	4,150 units
Material B	1,005 units
Direct labor used	2,950 hours x $ 9.40 per hour
Production output	1,000

There were no beginning direct materials inventories.

(a) Determine the materials price and quantity variances.

	Material A	Material B
Materials price variance	$Answer AnswerUF	$Answer AnswerUF
Materials quantity variance	Answer AnswerFU	Answer AnswerUF

(b) Determine the labor rate and efficiency variances.

Labor rate variance	$Answer AnswerUF
Labor efficiency variance	$Answer AnswerFU