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 $2.00 unit per 1 unit of material B x $3.00 per unit Direct labor 3 hours x $8.00 per hour Activity for September Materials purchased Material A 4,100 units x $2.05 per unit Material B 1,000 units x $3.10 per unit Materials used Material A 3,750 units Material B 905 units Direct labor used 2,690 hours x $8.10 per hour Production output 900 units There were no beginning direct materials inventories. (a) Determine the materials price and quantity variances. Material A Material B Materials price variance Materials quantity variance 172.5 x U 500 x U 90.5 x U 315 x U (b) Determine the labor rate and efficiency variances. Labor rate variance $ 476 x U Labor efficiency variance 160 x F