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Compute materials price and quantity variance The standard cost of Product B manufactured by MIT 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 9,500 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 29,000 X ( AP $4.70 ) ) minus minus SQ 28,500 XX SP $5.00 ) ) ? minus ? ? ? > Materials price variance: ( AQ ? ( AP ? ) ) minus minus AQ ? XX SP ? ) 0 = ? minus ? ? ? Materials quantity variance: ( AQ ( ? SP ? ) ) minus minus ( ( SQ 2 X X SP ? ? minus ? 7 ? ON YOUR OWN (b) AP Total Materials Variance: AQ Value ? minus ) 3 minus minus Value Value ? SQ Value ? SP Value C D E F H K L M N 0 1 Materials price variance: ( AQ Value ? minus AP Value ? ) ) minus minus Value AQ Value SP Value ( Materials quantity variance: AQ SP ( Value Value ? minus ? ( ) ) minus minus Value ) SQ Value ? SP Value