Thames Engineering performs cement core tests in its laboratory. The following standards have been set for each core test performed:

	Standard Hours or Quantity	Standard Price or Rate
Direct Materials	3 pounds	$0.75 per pound
Direct Labor	0.4 hours	$12 per hour
Variable Manufacturing Overhead	0.4 hours	$9 per hour

During March, the laboratory performed 2,000 core tests. On March 1 no direct materials (sand) were on hand. Variable manufacturing overhead is assigned to core tests on the basis of standard direct labor-hours. The following events occurred during March: 8,600 pounds of sand were purchased at a cost of $7,310. 7,200 pounds of sand were used for core tests. 840 actual direct labor-hours were worked at a cost of $8,610. Actual variable manufacturing overhead incurred was $3,200.

The materials price variance for March is:

A. $860 unfavorable B. $860 favorable C. $281 unfavorable D. $281 favorable

The materials quantity variance for March is: A. $900 favorable B. $1,950 favorable C. $1,950 unfavorable D. $900 unfavorable