Vaughn Company has determined that the standard cost to manufacture its product includes $2$ units of direct materials at $$6\mathrm{.}00$ per unit. During January, the company purchased $50,500$ units of direct materials at a cost of $$5\mathrm{.}80$ per unit and used $50,500$ units of direct materials to produce $23,100$ units of its product.

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

Materials Variance

Materials Price Variance

$

Materials Quantity Variance

$