The standard cost of Product B manufactured by Sandhill Company includes $3\mathrm{.}6$ units of direct materials at $$5\mathrm{.}90$ per unit. During

June, $26,600$ units of direct materials are purchased at a cost of $$5\mathrm{.}65$ per unit, and $26,600$ units of direct materials are used to

produce $7,300$ units of Product B$.$

$($a$)$

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

Total materials variance

Materials price variance

Materials quantity variance

$($b$)$

Compute the total materials variance and the price and quantity variances, assuming the purchase price is $$5\mathrm{.}95$ and the quantity

purchased and used is $26,500$ units.

Total materials variance

Materials price variance

Materials quantity variance