I have these two qouestion, and please I wat thecorrect answer with explaination:

Landram Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate
Direct materials	2.0 kilos	$7.00 per kilo
Direct labor	1.1 hours	$19.00 per hour
Variable overhead	1.1 hours	$7.00 per hour

In March the company produced 4,800 units using 10,170 kilos of the direct material and 2,150 direct labor-hours. During the month, the company purchased 10,740 kilos of the direct material at a cost of $76,620. The actual direct labor cost was $38,251 and the actual variable overhead cost was $11,952.

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The materials price variance for March is:

A-$1,300 U

B-$1,440 F

C-$1,440 U

D-$1,300 F

Hurren Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	5.4 grams	$8.00 per gram	$43.20
Direct labor	1.7 hours	$19.00 per hour	$32.30
Variable overhead	1.7 hours	$8.00 per hour	$13.60

The company reported the following results concerning this product in June.

Originally budgeted output	5,600	units
Actual output	5,500	units
Raw materials used in production	28,480	grams
Actual direct labor-hours	5,500	hours
Purchases of raw materials	32,800	grams
Actual price of raw materials purchased	$8.10	per gram
Actual direct labor rate	$19.90	per hour
Actual variable overhead rate	$7.70	per hour

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The materials price variance for June is:

A-$3,280 U

B-$2,870 F

C-$2,870 U

D-$3,280 F