The standard cost of Product B manufactured by Blossom Company includes $2\mathrm{.}0$ units of direct materials at $$5\mathrm{.}00$ per unit. During June, $26,500$ units of direct materials are purchased at a cost of $$4\mathrm{.}95$ per unit, and $26,500$ units of direct materials are used to produce $13,200$ units of Product B$.$

$($a$)$

Compute the total materials variance and the price and quantity variances.

Total materials variance

$

Materials price variance

$

Materials quantity variance $

$($b$)$

Compute the total materials variance and the price and quantity variances, assuming the purchase price is $$5\mathrm{.}05$ and the quantity purchased and used is $26,500$ units.

Total materials variance

$

Materials price variance

$

Materials quantity variance

$