Fortes Incorporated has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. Standard Quantity or Hours per Inputs Unit of Output Standard Price or Rate Direct materials 8.0 ounces $ 6.10 per ounce Direct labor 0.60 hours $ 19.80 per hour Variable manufacturing overhead 0.60 hours $ 4.40 per hour The company has reported the following actual results for the product for April: Actual output 5, 600 units Raw materials purchased 48, 200 ounces Actual cost of raw materials purchased $ 279, 560 Raw materials used in production 44, 810 ounces Actual direct labor-hours 3, 150 hours Actual direct labor cost $ 64, 890 Actual variable overhead cost $ 12, 915 Required: a. Compute the materials price variance for April. b. Compute the materials quantity variance for April.