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The standard cost of Product B manufactured by Sheridan Company includes 22 units of direct materials at $6.10 per unit. During fune, 27,200 units of difect materials are purchased at a cost of $5,90 per unit, and 27,200 units of direct materiaks areused to produce 12.000 units of Product B. (a) Compute the total materials variance and the price and quantity variances. Compute the total materials yariance and the price and quantity variances, assuming the purchase price is $6.20 and the quantity purchased and used is 26.200 units