The standard cost of Product B manufactured by Crane Company includes $2\mathrm{.}7$ units of direct materials at $$6\mathrm{.}20$ per unit. During June, $26,700$ units of direct materials are purchased at a cost of $$6\mathrm{.}05$ per unit, and $26,700$ units of direct materials are used to produce $9,800$ units of Product B$.$

$($a$)$

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

$\backslash$table$[[$Total materials variance,$N