The following information pertains to the standard costs and actual activity for Repine company for September

Standard cost per unit Direct materials 4 units of material A x $ 6.00 per unit 1 unit of material B x $ 8.00 per unit 3 hours x $ 18.00 per hour 6,750 units x $ 6.20 per unit 1,650 units x $ 8.50 per unit Direct labor Activity for September Materials purchased Material A Material B Materials used Material A Material B Direct labor used Production output 6,225 units 1,508 units 4,425 hours x $18.80 per hour 1,500 units There were no beginning direct materials inventories. (a) Determine the materials price and quantity variances. Material A Materials price variance Materials quantity variance Material B (5) Determine the labor rate and efficiency variances Labor rate variance Labor efficiency variance $