The standard cost of Product B manufactured by Carla Vista Company includes $3\mathrm{.}9$ units of direct materials at $$5\mathrm{.}60$ per unit. During June, $26,700$ units of direct materials are purchased at a cost of $$5,45$ per unit, and $26,700$ units of direct materials are used to produce $6,800$ units of Product $B.$

$($a$)$

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

$\backslash$table$[[$Total materials variance$],[$Materials price variance$],[$Materials quantity variance $