$(2)$A company made a product called Bark. Bark had a standard direct material cost in the budget of:

$2\mathrm{.}5$ kg of Material X at K$4$ per $kg=K10$ per unit. The average market price for Material X during the period was K$5$per kg$,$ and it was decided to revise the material standard cost to allow for this.During the period, $8,000$ units of Bark were manufactured. They required $22,000kg$ of Material X $,$ which cost K$123,000.$

Required

$($a$)$ Calculate material price planning variance

$($b$)$Calculate material price operational variance is