standard cost of product 999 includes 2 units of direct materials at $5.95 per unit. During August, the company bought 27,600 units of materials at $6.15 and used those materials to produce 14,300 units. Calculate the total, price, and quantity variances for materials. (Round per unit calculations to 2 decimal places, e.g. 1.25 and final answers to O decimal places, e.g. 125.)