Comet Band Uniforms uses a standard costing system. The standard material and labor costs for producing a marching band hat is as follows: Materials (0.85 yards x $12.00) = $10.20 Direct Labor (1.3 hours x $14.00) = $18.20 In March, the company produced 4,000 band hats; 3,600 yards of material were purchased and used for $44,100; and 3,400 direct labor hours were worked at a cost of $45,050. Required: a. Calculate the direct materials quantity variance b. Calculate the direct materials price variance C. Calculate the direct labor hour variance d. Calculate the direct labor rate variance Indicate whether the variance are favorable (FAV) or unfavorable (UNF)