The standard cost card for a product shows that the product should use 4 kilograms of material B per finished unit and that the standard price of material B is $4.50 per kilogram. During April, when the budgeted production level was 1,000 units, 1,040 units were actually made. A total of 4,100 kilograms of material B were used in production and the inventories of material B were increased by 200 kilograms during April. The total cost of material B purchased during April was $20,600. What are (1) Material Quantity Variance and (2) Price Variance for material B during April?

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