The standard cost of Product B manufactured by Oriole Company includes $3\mathrm{.}7$ units of direct materials at $$6\mathrm{.}80$ per unit. During June, $26,600$ units of direct materials are purchased at a cost of $$6\mathrm{.}70$ per unit, and $26,600$ units of direct materials are used to produce $7,100$ 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 $$6\mathrm{.}90$ and the quantity purchased and used is $27,000$ units.

Total materials variance

Materials price variance

Materials quantity variance $