Direct Materials Variances Bellingham Company produces a product that requires 11 standard pounds per unit. The standard price is $6 per pound. If 2,000 units required 21,100 pounds, which were purchased at $6.18 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 Unfavorable X b. Direct materials quantity variance C. Total direct materials cost variance $ -3,798 $ 5,400 X $ -108,404 X Favorable X Favorable Factory Overhead Controllable Variance Bellingham Company produced 3,300 units of product that required 7 standard hours per unit. The standard variable overhead cost per unit is $2.50 per hour. The actua variable factory overhead was $56,310. Determine the variable factory overhead controllable variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number