The following information pertains to the standard costs and actual activity for Repine Company for September: Standard cost per unit Direct materials Direct labor Activity for September Materials purchased 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 Material A 6,750 units x $ 6.20 per unit Material B 1,650 units x $8.50 per unit Materials used Material A 6,225 units Material B 1,508 units Direct labor used 4,425 hours x $ 18.80 per hour Production output 1,500 units There were no beginning direct materials inventories. (a) Determine the materials price and quantity variances. Materials price variance Materials quantity variance Material A $ 0 0 (b) Determine the labor rate and efficiency variances. Labor rate variance $ 0 Labor efficiency variance $ 0 Material B $ 0 0