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
Direct labor	3 hours x $ 18.00 per hour
Activity for September
Materials purchased
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.

	Material A	Material B
Materials price variance	$Answer AnswerFU	$Answer AnswerFU
Materials quantity variance	Answer AnswerFU	Answer AnswerFU

(b) Determine the labor rate and efficiency variances.

Labor rate variance	$Answer AnswerFU
Labor efficiency variance	$Answer AnswerFU