the standard cosy of products B manufacturing by sheriden includes 3.5 units of direct materials at 5.10 per unit during June 273000 units of direct materials are purchased at cost of 4.90 unit and 273000 units of direct materials are used to produce 7700 units of products B compute the total materials is variance and the price and quantity variances total materials variance material price variance materials quantity variance compute the total materials variance and the price quantity variances assuming the purchase is 5.15 and quantity purchase and used is 26700 units total material variance material price variance materials quantity variance