The following information pertains to the standard costs and actual activity for Tyler Company for September:

Direct materials 4 units of material A $2.00 per unit 1 unit of material B $3.00 per unitDirect labor3 hours $8.00 per hourActivity for September Materials purchased Material A2,600 units $2.05 per unitMaterial B700 units $3.10 per unitMaterials used Material A2,250 unitsMaterial B605 unitsDirect labor used1,480 hours $8.30 per hourProduction output500 units

(a) Determine the materials price and quantity variances.

(b) Determine the labor rate and efficiency variances.