$1$ Regent Corporation uses a standard cost system to account for the costs of its one product. Materials standards are $3$ pounds of

material at $$14\mathrm{.}00$ per pound, and labor standards are $4$ hours of labor at a standard wage rate of $$11\mathrm{.}0.$ During July, Regent

Corporation produced $3,300$ units. Materials purchased and used totaled $10,100$ pounds at a total cost of $$142,713.$ Payroll totaled

$$146,780$ for $13,150$ hours worked.

Required:

a$.$ Calculate the direct materials price variance.

Note: Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or

"None" for no effect $($i$.$e$.,$ zero variance$).$

b$.$ Calculate the direct materials quantity variance.

Note: Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect $($i$.$e$.,$ zero variance$).$

c$.$ Calculate the direct materials spending variance.

Note: Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect $($i$.$e$.,$ zero variance$).$