Coronado Company has determined that the standard cost to manufacture its product includes 2 units of direct m te ials at $6.00 per unit. During January, the company purchased 51,300 units of direct materials at a cost of $5.85 per unit and used 51,300 units of direct materials to produce 23,600 units of its product. Calculate the total materials variance, and the price and quantity variances. Materials Variance SA $ 158505 Unfavourable Materials Price Variance $ 146205 Unfavourable Materials Quantity Variance $ 12300 Unfavourable