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.

b) Determine the labor rate and efficiency variances.