The following information pertains to the standard costs and actual activity for Tyler Company for September:

Standard cost per unit
Direct materials	4 units of material A x $ 3.00 per unit
	1 unit of material B x $ 4.00 per unit
Direct labor	3 hours x $ 9.00 per hour
Activity for September
Materials purchased
Material A	4,500 units x $ 3.10 per unit
Material B	1,100 units x $ 4.15 per unit
Materials used
Material A	4,150 units
Material B	1,005 units
Direct labor used	2,950 hours x $ 9.40 per hour
Production output	1,000

There were no beginning direct materials inventories.

(a) Determine the materials price and quantity variances.

Do not round final answers.

	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

Please answer all parts of the question.

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