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 $2.00 per unit 1 unit of material B $3.00 per unit Direct labor 3 hours $8.00 per hour Activity for September Materials purchased Material A 2,600 units $2.05 per unit Material B 700 units $3.10 per unit Materials used Material A 2,250 units Material B 605 units Direct labor used 1,480 hours $8.30 per hour Production output 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 Answer $Answer Answer Materials quantity variance Answer Answer Answer Answer (b) Determine the labor rate and efficiency variances. Labor rate variance $Answer Answer Labor efficiency variance Answer Answer