DES Company manufactures folding chairs. Direct materials include hard plastic for the seat and back and metal beams for the legs. The standard cost sheet for a single chair includes the following direct materials information:

Material	Quantity		Cost per Unit		Total Cost
Hard plastic	2	sheets	$ 3.01	per sheet	$ 6.02
Metal beams	4	beams	$ 1.36	per beam	5.44
					$ 11.46

Last month, DES purchased 23,100 sheets of hard plastic at a cost of $61,446. The company also purchased 46,700 metal beams at a cost of $69,116. DES produced 11,700 chairs. There was no beginning or ending inventory of plastic sheets or metal beams during the month.

Required:

1. Compute the following for last months operations at DES Company:

a. The price variance for hard plastic. Indicate whether the variance is favorable or unfavorable.

b. The price variance for metal beams. Indicate whether the variance is favorable or unfavorable.

c. The total direct materials price variance. Indicate whether the variance is favorable or unfavorable.

d. The usage variances for hard plastic and metal beams, and the total direct materials usage variance. Indicate whether each variance is favorable or unfavorable.

(Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.)

A	PRICE VARIANCE FOR HARD PLASTIC	$	U OR F
B	PRICE VARIANCE FOR MEAL BEAMS	$	U OR F
C	TOTAL DIRECT MATERIALS PRICE VARIANCE	$	U OR F
D	PLASTIC USAGE VARIANCE	$	U OR F
	METAL USAGE VARIANCE	$	U OR F
	TOTAL MATERIALS USAGE VARIANCE	$	U OR F