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	30	units of input at	$	5.00
Beta	60	units of input at	$	13.50

The company had the following results in June:

Units of output produced 3,500 units
Materials purchased and used
Alpha	113,000	units at	$	4.50
Beta	202,000	units at	$	14.00

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.)

	Alpha		Beta		Total
Materials price		F		U		U
Efficiency variances		U		F		F

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.)

	Alpha		Beta		Total
Materials mix		U		F		F
Yield variances