The standard cost of Product B manufactured by Wildhorse Company includes $3\mathrm{.}0$ units of direct materials at $$6\mathrm{.}80$ per unit. During June, $27,500$ units of direct materials are purchased at a cost of $$6\mathrm{.}50$ per unit, and $27,500$ units of direct materials are used to produce $8,900$ 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 $$6\mathrm{.}90$ and the quantity purchased and used is $26,500$ units.

Total materials variance

$

Materials price variance

$