Perez Company adopted a standard cost system several years ago. The standard costs for the prime costs of its single product follow: Material: 10 kilograms @ $4.50 per kilogram $45.00 Labor: 6 hours @ $8.50 per hour $51.00 (1) Units completed: 5,800 units (2) Budgeted output: 6,000 units (3) Materials purchased and used: 60,000 kilograms (4) Total actual labor costs: $306,600 (5) Actual hours of labor: 36,500 hours (6) Materials quantity variance: $2,250 unfavorable (7) Net materials variance: $450 unfavorable

A. total amount of material and labor cost transferred to the finished goods account

b. Total amount of material and labor cost in the ending balance of work in process inventory at the end of november