The following information pertains to the standard costs and actual activity for Tyler Company for September: Standard cost per unit Direct materials 4 units of material A × $2.00 per unit 1 unit of material B × $3.00 per unit Direct labor 3 hours × $8.00 per hour Activity for September Materials purchased Material A 2,600 units × $2.05 per unit Material B 700 units × $3.10 per unit Materials used Material A 2,250 units Material B 605 units Direct labor used 1,480 hours × $8.30 per hour Production output 500 units There were no beginning direct materials inventories.
(a) Determine the materials price and quantity variances.
(b) Determine the labor rate and efficiency variances.