The following standards have been established for a raw material used to make product o84: standard quantity of the material per unit of output 8.1 metersstandard price of the material $ 19.30 per meterthe following data pertain to a recent month's operations: actual material purchased 4,400 metersactual cost of material purchased $ 88,880 actual material used in production 4,100 metersactual output 600 units of product o84the direct materials purchases variance is computed when the materials are purchased. required: a. what is the materials price variance for the month? b. what is the materials quantity variance for the month?

a. The material price variance is $3,960 unfavorable

b. The material quantity variance is $14,6680 favorable

Explanation:

a. The computation of the material price variance is shown below:

= Actual Quantity × (Standard Price - Actual Price)

= 4,400 × ($19.30 - $88,880 ÷ 4,400)

= 4,400 × ($19.30 - $20.20)

= 4,400 × $0.9

= $3,960 unfavorable

b. The computation of the material quantity variance is shown below:

= Standard Price × (Standard Quantity - Actual Quantity)

=  $19.30 × (8.1 meters × 600 units - 4,100)

= $19.30 × (4,860 - 4,100)

= $19.30 × 760

= $14,6680 favorable

it id the first and last option

what are the sentences? so we can answer the question.