Direct Materials Variances Bellingham Company produces a product that requires 9 standard pounds per unit. The standard price is $5.5 per pound. If 2,400 units required 22,200 pounds, which were purchased at $5.39 per pound, what is the direct materials (a) price variance, (b) quantity variance, and (c) total direct materials 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

b. Direct materials quantity variance

c. Total direct materials cost variance