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	48	units of input at	$	9.00
Beta	96	units of input at	$	11.50

The company had the following results in June.

Units of output produced 2,400 units
Materials purchased and used
Alpha	123,200	units at	$	8.70
Beta	222,400	units at	$	12.00

Required:

a. Compute materials price and efficiency variances.

b. Compute materials mix and yield variances.

	Alpha		Beta		Total
Materials price variance		F		U		U
Materials efficiency variance

	Alpha		Beta		Total
Materials mix variance		U		F		F
Materials yield variance		U		U		U