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	56	units of input at	$	5.00
Beta	112	units of input at	$	15.50

The company had the following results in June.

Units of output produced 2,800 units
Materials purchased and used
Alpha	164,800	units at	$	4.70
Beta	305,600	units at	$	15.90

Required:

a. Compute materials price and efficiency variances.

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

b. Compute materials mix and yield variances.

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