The standard cost of Product B manufactured by Pharrell Company includes3.1units of direct materials at $6.1per unit. During June,26,900units of direct materials are purchased at a cost of $5.85per unit, and26,900units of direct materials are used to produce8,500units 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 $6.15and the quantity purchased and used is26,800units.