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 $B.$

$($a$)$

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

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