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 3 $6.00 per unit

1 unit of material B 3 $8.00 per unit

Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 hours 3 $18.00 per hour

Activity for September

Materials purchased

Material A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,750 units 3 $6.20 per unit

Material B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,650 units 3 $8.50 per unit

Materials used

Material A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,225 units

Material B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,508 units

Direct labor used . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,425 hours 3 $18.80 per hour

Production output. . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,500 unit

There were no beginning direct materials inventories.

Required

a. Determine the materials price and quantity variances.

b. Determine the labor rate and efficiency variances