Computation of Variable Costs Variances: The following information pertains to the standard costs and actual activity for Tyler Company for Septemeber: Standard cost per unit, Direct materials.........4 units of material A X $2.00 per unit, 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.....4,500 units X $2.05 per unit, Material B........ 1,100 units X $3.10 per unit. Materials used, Material A........4,150 units, Material B........1,005 units. Direct labor used.......2,950 X $8.20 per hour Production output........1,000 units. There were no beginning direct materials inventories. REQUIRED, a. Determine the materials price and quantity variances. b. Determine the labor rate and efficiancy variances. Show all your work