Your company makes plastic bottles and has the following standards for materials: 430 million bottles produced and $5.71 cost per 1,000 ozs of plastic. The company budgeted for $196510 in plastic cost for the year. At the end of the year, you realize the firm produced 497 million bottles and used 40 million ozs of plastic. Plastic cost the firm $225740. Ua = ? oz / unit. (Answer to 3 significant digits.)

Find Pa, Ub, Plastic price variance and Plastic efficiency variance. Show steps please.