Whispering Winds Company has determined that the standard cost to manufacture its product includes $2$ units of direct materials at

$$6\mathrm{.}00$ per unit. During January, the company purchased $51,300$ units of direct materials at a cost of $$5\mathrm{.}80$ per unit and used

$51,300$ units of direct materials to produce $23,900$ units of its product.

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