Direct Materials Variances Bellingham Company produces a product that requires 10 standard pounds per unit. The standard price is $6 per pound. If 3,300 units used 32,000 pounds, which were purchased at $6.18 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 $ Favorable or unfavorable

b. Direct materials quantity variance . $ Favorable or unfavorable

c. Direct materials cost variance $ Favorable or unfavorable