The following direct materials data pertain to the operations of Martinez Wealth Manufacturing Company for the month of March:

Standard materials price

Actual quantity of material purchased and used

$$9\mathrm{.}10$ per kilogram

$63,000$ kilograms

The standard cost card shows that a finished product contains $4\mathrm{.}80$ kilograms of material. The $63,000$ kilograms were purchased in

March at a discount of $10\%$ from the standard price. In March, $12,600$ units of finished product were manufactured.

Prepare a matrix for materials and calculate the materials variances.

Actual Quantity

$$ Actual Rate

$$ Actual Rate

Actual Quantity

$$ Standard Rate

$

Standard Quantity

$$ Standard Price

$