The standard cost of Product B manufactured by Cullumber Company includes $2\mathrm{.}4$ units of direct materials at $$5\mathrm{.}10$ per unit. During June, $27,000$ units of direct materials are purchased at a cost of $$4\mathrm{.}85$ per unit, and $27,000$ units of direct materials are used to produce $11,100$ units of Product B$.$

$($a$)$

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

$($b$)$

Compute the total materials variance and the price and quantity variances, assuming the purchase price is $$5\mathrm{.}15$ and the quantity purchased and used is $26,600$ units.

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