The following material standards have been established for a particular product:

The following standards have been established for variable manufacturing overheads for a company that produces only one product:

Standard hours per unit of output		8.8	moment
Standard variable overhead rate	$	15.20	hourly

The following data refer to the activities of the last month:

real watches		2.950	moment
Actual total variable overhead cost of production	$	45.610
real output		150	units

What is the variable overhead efficiency variance for the month?

The following data relates to product-related transactions in the last month:

Purchased real materials		7.000	metre
Actual cost of purchased materials	$	126.350
Real materials used in production		6.600	metre
real output		1.440	units

What is the monthly material price difference?