\begin{tabular}{l} Chapter 9 Homework \\ 1. EX.23.07.ALGO \\ 2. BE.23.02.ALGO \\ 3. EX.23.04.ALGO \\ 4. PR.23.01A.ALGO \\ 5. EX.23.08.ALGO \\ 6. EX.23.01.ALGO \\ \hline 7. BE.23.01.ALGO \\ 8. EX.23.02.ALGO \\ 9. PR.23.05A \end{tabular} Direct Materials Variances negative number using a minus sign and an unfavorable variance as a positive number. a. Direct materials price variance b. Direct materials quantity variance c. Direct materials cost variance