Yari has a standard of 2 pounds of materials per unit, at $6 per pound. In producing 2,000 units, Yari used 3,800 pounds of materials at a total cost of $23,560. Yari's materials quantity variance is

Select one:

A.$760

B.$440

C.$1,200

D.$465

Zagreda Company manufactures a product with a standard direct labor cost of 1.5 hours at $18.00 per hour. During July, 2,000 units were produced using 3,100 hours at $17.80 per hour. The labor price variance was

Select one:

A.$1,800

B.$1,180

C.$1,260

D.$620

Zagreda Company manufactures a product with a standard direct labor cost of 1.5 hours at $18.00 per hour. During July, 2,000 units were produced using 3,100 hours at $17.80 per hour. The labor quantity variance was

Select one:

A.$1,800

B.$1,180

C.$3,600

D.$620