Bellingham Company produces a product that requires five standard pounds per unit. The standard price is $2.5 per pound. If 3,800 units used 18,600 pounds, which were purchased at $2.6 per pound, what is the direct materials (a) price variance, (b) quantity variance, and (c) cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

a. Direct materials price variance	$	Unfavorable
b. Direct materials quantity variance	$	Favorable
c. Direct materials cost variance	$	Unfavorable