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

Standard costs for one unit of output
Alpha	38	units of input at	$	8.00
Beta	76	units of input at	$	9.50

The company had the following results in June.

Units of output produced 3,100 units
Materials purchased and used
Alpha	125,800	units at	$	7.20
Beta	227,600	units at	$	10.00

Required:

a. Compute materials price and efficiency variances.

b. Compute materials mix and yield variances.