Just question b please!

E26.5 Campute materials price and quantity variance The standard cost of Product B manufactured by Pharrell Company includes three units of direct materials at $5.00 per unit. During June, 29,000 units of direct materials are purchased at a cost of $4.70 per unit, and 29,000 units of direct materials are used to produce 9,400 units of Product B. Instructions (a) Compute the total materials variance and the price and quantity variances. (b) Repeat (a), assuming the purchase price is $5.15 and the quantity purchased and used is 28,000 units NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a "?". (a) Total Materials Variance AQ Value ? minus ( AP Value ? minus minus Value SO Value X X SP Value ) ) Materials price variance: AQ ( Value = ? minus ( AP Value ? minus minus Value AQ Value X X SP Value ) = 2 Materials quantity variance: AQ X Value = ? minus SP Value ? minus minus Value SQ Value XX SP Value ) ) (b) ( ) Total Materials Variance AQ Value ? minus AP Value ? minus minus Value SQ Value X X SP Value = Materials price variance: AQ ( Value minus AP Value ? minus minus ( ( AQ Value X X SP Value A = Value ( SQ Materials quantity variance: ( AQ Value ? minus X SP Value ? minus minus Value X X SP Value Value )