What is the process in finding Materials Price Variance, Materials Quantity Variance, and Total Materials Variance with the following information:

Materials Item Per unit Cost Metal 1 lb. 63( per lb. Plastic 12 oz. $1.00 per lb. Rubber 4 0Z. 88t per lb Direct labor Item Per unit Cost Labor 15 min. $8.00 per hr. Predetermined overhead rate based on direct labor hours = $4.28 The January figures for purchasing, production, and labor are: The company purchased 229,000 pounds of raw materials in January at a cost of 78t a pound. Production used 229,000 pounds of raw materials to make 115,500 units in January. Direct labor spent 18 minutes on each product at a cost of $7.80 per hour. Overhead costs for January totaled $54,673 variable and $73,800 fixed