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The standard cost of Product B manufactured by Pharrell Company includes 2.6 units of direct materials at $7.00 per unit During June, 27,300 units of direct materials are purchased at a cost of $6,75 per unit, and 27,300 units of direct materials are used to produce 10,400 units of Product B. (a) Compute the total materials variance and the price and quantity variances. (b) Compute the total materiats varlance and the pcice and quantity variances, assuming the purchase price is 57 . 05 and the quantity purchased and wed is 26.700 units. Compute the total materials variance and the price and quantity variances. (b) Compute the total materials variance and the pith and quantity variances, assuming the purchase price is 57.05 and the quantity purchased and used is 26,700 units. Total materials variance Materials price variance 5 Materials quantity variance $ $ Stefani Company has gathered the following information about its product. Direct materials; Each unit of product contains 3.20 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 0.80 pounds. Materials cost $1 per pound, but Stefani always takes the 1.00% cash discount all of its suppliers offer. Freight costs average $0.25 per pound. Direct labor. Each unit requires 1.00 hours of Iabor. Setup, cleanup, and downtime average 0.10 hours per unit. The average hourly pay. rate of Stefani's employees is $10.00. Payroll taxes and fringe benefits are an additional $2.00 per hour. Manufocturing overhead, Overhead is applied at a rate of $4.00 per direct labor hour. Compute Stefani's total standard cost per unit. (Round answer to 2 decinal places, es. 1.25.) Total standard cost per unit The standard cost of Product B manufactured by Pharrell Company includes 2.6 units of direct materials at $7.00 per unit During June, 27,300 units of direct materials are purchased at a cost of $6,75 per unit, and 27,300 units of direct materials are used to produce 10,400 units of Product B. (a) Compute the total materials variance and the price and quantity variances. (b) Compute the total materiats varlance and the pcice and quantity variances, assuming the purchase price is 57 . 05 and the quantity purchased and wed is 26.700 units. Compute the total materials variance and the price and quantity variances. (b) Compute the total materials variance and the pith and quantity variances, assuming the purchase price is 57.05 and the quantity purchased and used is 26,700 units. Total materials variance Materials price variance 5 Materials quantity variance $ $ Stefani Company has gathered the following information about its product. Direct materials; Each unit of product contains 3.20 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 0.80 pounds. Materials cost $1 per pound, but Stefani always takes the 1.00% cash discount all of its suppliers offer. Freight costs average $0.25 per pound. Direct labor. Each unit requires 1.00 hours of Iabor. Setup, cleanup, and downtime average 0.10 hours per unit. The average hourly pay. rate of Stefani's employees is $10.00. Payroll taxes and fringe benefits are an additional $2.00 per hour. Manufocturing overhead, Overhead is applied at a rate of $4.00 per direct labor hour. Compute Stefani's total standard cost per unit. (Round answer to 2 decinal places, es. 1.25.) Total standard cost per unit