The following information pertains to the standard costs and actual activity for Tyler Company for September: Standard costs per unit Direct materials 4 units of material A x $2.00 per unit 1 unit of material B x $3.00 per unit Direct labor 3 hours x $8.00 per hour Activity for September Materials purchased Material A 4,500 units x $2.05 per unit Material B 1,100 units x $3.10 per unit Materials used Material A 4,150 units Material B 1,005 units Direct Labor used 2,950 hours x $8.20 per hour Production output 1,000 units There were no beginning direct materials inventories. a. determine the materials price and quantity variances b. determine the labor rate and efficiency variances