The following standards have been established for a raw material used to make product O$84$:

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Standard quantity of the material per unit of output $8\mathrm{.}0$ meters

Standard price of the material $ $19\mathrm{.}20$ per meter

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The following data pertain to a recent month's operations:

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Actual material purchased $4,300$ meters

Actual cost of material purchased $ $86,430$

Actual material used in production $4,000$ meters

Actual output $590$ units of product O$84$

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The direct materials purchases variance is computed when the materials are purchased.

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Required:

a$.$ What is the materials price variance for the month?

b$.$ What is the materials quantity variance for the month?