$($CIMA$,$ adapted$)$ During January, $5,000$ yards of raw material were purchased at an actual cost of $$4\mathrm{.}50$ per yard. During January, $4,850$ yards of the raw material were used to produce $2,400$ units of the completed product. The standard price of the raw material is $$4\mathrm{.}70$ per yard. The materials variances for January were:

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