Huron Group had the following direct materials data for its product:

Standard costs for one unit of output

Material Twinkle. . . . . . . . . . . . . . . . 20 units of input at $20

Material Star . . . . . . . . . . . . . . . . . . . 40 units of input at $30

During October, the company had the following results:

Units of output produced 2,000 units

Materials purchased and used

Material Twinkle. . . . . . . . . . . . . . . . 44,000 units at $18

Material Star . . . . . . . . . . . . . . . . . . . 76,000 units at $32

Required

a. Compute materials price and efficiency variances.

b. Compute materials mix and yield variances.