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

Standard cost per unit:

Direct materials $12\mathrm{.}00$ units of material A $\backslash$times $$8\mathrm{.}00$ per unit

$8\mathrm{.}00$ units of material B $\backslash$times $$4\mathrm{.}00$ per unit

Direct labor $8\mathrm{.}00$ hours $\backslash$times $$15\mathrm{.}00$ per hour

Activity for September:

Materials purchased and used

Material A

$25,720$ units $\backslash$times $$7\mathrm{.}80$ per unit

Material B

$15,800$ units $\backslash$times $$4\mathrm{.}50$ per unit

Direct labor used $16,400$ hours $\backslash$times $$15\mathrm{.}50$ per hour

Production output $2,000$ units

There were no beginning direct materials inventories.

REQUIRED

a$.$ Determine the materials price and quantity variances.

Note: Do not use negative signs with your answers.

Material A:

Materials price variance Answer

$0$

Answer

Materials quantity variance Answer

$0$

Answer

Material B:

Materials price variance Answer

$0$

Answer

Materials quantity variance Answer

$0$

Answer

b$.$ Determine the labor rate and efficiency variances.

Note: Do not use negative signs with your answers.

Labor variances:

Labor rate variance Answer

$0$

Answer

Labor effciency variance Answer

$0$

Answer

Please answer all parts of the question.