Standard units of material per unit of product: 3

Standard price of unit of material: $4

Actual price of unit of material: $4

Amount of material purchased: 19,926

Amount of material used in production: 22,140

Amount of units produced from product: 5,400

Amount of standard material used in production: 16,200

What is the price variance?

What is the quantity variance?

What is total material variance?