Stacy, Inc., produces a product using a process that allows substitution between two materials, Alpha and Beta. The company has the following direct materials data for its product:

Standard costs for a unit of production
Alfa	56	input units in	ps	5.00
Beta	112	input units in	ps	15.50

The company had the following results in June:

Production units produced 2,800 units
Purchased and used materials.
Alfa	164.800	units in	ps	4.70
Beta	305,600	units in	ps	15.90

Required:

a. Calculate the price of materials and efficiency variances. (Indicate the effect of each variation by selecting "F" for favorable or "U" for unfavorable.) .

b. Calculate material mix and performance variances. (Indicate the effect of each variation by selecting "F" for favorable or "U" for unfavorable.)