Windward Chemicals produces a product using a process that allows for substitution between two materials, Sol-1 and Sol-2. The company has the following direct materials data for its product: Standard costs for one unit of output 60 units of input at 120 units of input at The company had the following results in June: Units of output produced Materials purchased and used Sol-1 Sol-2 Sol-1 Sol-2 $6.00 $9.00 1,975 units 132,450 237,000 units at units at Required: a. Compute materials price and efficiency variances. b. Compute materials mix and yield variances. $5.70 $9.30