MEMPURN The standard cost of Product B manufactured by Bramble Company includes 3 units of direct materials at $3.00 per unit. During June, 35,800 units of direct materials are purchased at a cost of $2.70 per unit, and 35,800 units of direct materials are used to produce 11,720 units of Product B. (a) Compute the total materials variance and the price and quantity variances. Total materials variance Materials price variance V Materials quantity variance $ (b) Compute the total materials variance and the price and quantity variances, assuming the purchase price is $3.15 and the quantity purchased and used is 3 $35,000 Ounits. Total materials variance $ Materials price variance $ Materials quantity variance $ Vaughn Company has gathered the following information about its product. Direct materials: Each unit of product contains 4,5 pounds of materials. The average waste and spoilage per unit produced under normal conditions is 1.3 pounds. Materials cost $4.90 per pound, but Vaughn always takes the 2.50% cash discount all of its suppliers offer. Freight costs average $0.34 per pound. Direct labor. Each unit requires 1.69 hours of labor. Setup, cleanup and downtime average 0.39 hours per unit. The average hourly pay rate of Vaughn's employees is $9.69. Payroll taxes and fringe benefits are an additional $2,49 per hour. Manufacturing overhead, Overhead is applied at a rate of $5.69 per direct labor hour. Compute Vaughn's total standard cost per unit. (Round answer to 2 decimal places, es 1.25) $ Total standard cost per unit