-Sweets Company produces boxes of chocolate. Sweets purchased and used 2,200 pounds of chocolate during the month of April for $4.80 per pound. A standard of 2 pounds of material is expected to be used for each box produced, at a cost of $5 per pound. Sweets produced 1,000 boxes of chocolate during the month of April.

a) Calculate the direct materials price variance for the month of April.

b) Calculate the materials quantity variance for the month of April.