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 unit

Direct labor 3 hours $8.00 per hour

Activity for September

Materials purchased

Material A 3,400 units $2.05 per unit

Material B 800 units $3.10 per unit

Materials used

Material A 3,050 units

Material B 705 units

Direct labor used 2,050 hours $8.30 per hour

Production output 700 units

There were no beginning direct materials inventories.

(a) Determine the materials price and quantity variances.

(b) Determine the labor rate and efficiency variances.