Exercise 23-5 partially correct answer. your answer is partially correct. try again. the standard cost of product b manufactured by pharrell company includes 3.1 units of direct materials at $6.1 per unit. during june, 26,900 units of direct materials are purchased at a cost of $5.85 per unit, and 26,900 units of direct materials are used to produce 8,500 units of product b. (a) compute the total materials variance and the price and quantity variances.