Proctor Cleaning Products manufactures a product using a process that allows for substitution between two materials, X$-1$ and Y$-7.$ The

company has the following direct materlals data for its product:

Standard costs for one unit $of$ output

$x-1,68$ units $of$ input $at$ $$1\mathrm{.}00$

$y-7,12$ units $of$ input $at$ $$4\mathrm{.}60$

The following results were reported for January:

$x-1$

$Y-7$

Proctor has a policy of holding no inventories of any kind.

Required:

a$.$ Compute materials price and efficiency variances.

b$.$ Compute materlals mix and yleld varlances.

Complete this question by entering your answers in the tabs below.

Compute materials price and efficiency variances.

Note: Do not round intermediate calculations. Indicate the effect of each variance by

selecting $"$F$"$ for favorable, or $"$U$"$ for unfavorable. If there is no effect, do not select either

option.