The following materials standards have been established for a particular product:
Standard quantity per unit of output 4.4 pounds
Standard price $13.20 per pound
The following data pertain to operations concerning the product for the last month:
Actual materials purchased 3600 grams
Actual cost of materials purchased $41940
Actual materials used in production 2900 grams
Actual output 550 units
The direct materials purchases variance is computed when the materials are purchased.

(a) What is the materials price variance for the month?
(b) What is the materials quantity variance for the month?