Stacy, Inc., produces a product using a process that allows for substitution between two materials, Alpha and Beta. The company has the following direct materials data for its product:

Standard costs for one unit of output
Alpha	24	units of input at	$	8.00
Beta	48	units of input at	$	16.50

The company had the following results in June:

Units of output produced 3,800 units
Materials purchased and used
Alpha	99,200	units at	$	7.50
Beta	174,400	units at	$	16.80

Required:

a. Compute materials price and efficiency variances. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.)

b. Compute materials mix and yield variances. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.)