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The standard cost of Product B manufactured by Sunland Company includes $3\mathrm{.}1$ units of direct materials at $$6\mathrm{.}10$ per unit. During June, $26,900$ units of direct materials are purchased at a cost of $$5\mathrm{.}85$ per unit, and $26,900$ units of direct materials are used to produce $8,500$ units of Product $B.$

$($a$)$

Compute the total materials variance and the price and quantity variances.

Total materials variance

Materials price variance

Materials quantity variance

$($b$)$

Compute the total materials variance and the price and quantity variances, assuming the purchase price is $$6\mathrm{.}15$ and the quantity purchased and used is $26,800$ units.

Total materials variance

Materials price variance

Materials quantity variance