The Banjax Corporation used 131,000 kilos of copper in actual production, at a total cost of $1,548,000. Original production had been budgeted with a standard direct material quantity of 5.7 kilos per product unit at a standard price of $12 per kilo. Actual production was 23,500 product units.

a) Calculate the direct materials price variance. b) Calculate the direct materials quantity variance.