The standard cost of product B manufactured by Windsor Company includes $3$ units of direct

materials at $$6\mathrm{.}00$ per unit. During June, the company purchases $29,000$ units of direct materials

at a cost of $$5\mathrm{.}64$ per unit and uses $29,000$ units of direct materials to produce $9,500$ units of

product B$.$

Calculate the materials variance, and the price and quantity variances.