For the month of may, a company has a $4,500 unfavorable direct materials variance to produce 5,000 finished goods. The company purchased and used 2,200 pounds of direct materials for $22,000. The standard to produce one finished good is 0.5 pounds of direct materials. Calculate the following and determine if variances are favorable or unfavorable. (Show work)

A. Direct materials price variance B. Direct materials quantity variance C. Standard price of direct materials per unit