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Show Me How Ofce 365 Direct materials variances Bellingham Company produces a product that requires 2.3 standard pounds per unit. The standard price ls $3.25 per pound. 16,500 units mod 36,500 ' pounds, which were purchased at $3.40 per pound. This information has been collected in the Microsoft Excel Online le. Open the spreadsheet, perform the required analysis, and input your Inner: In th- questions below. Open spreadsheet What is the direct materials (a) price variance, (b) quantity variance, and (c) cost variance? Round your answers to the nearest dollar. 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 $ 2,475 X I AIM_ ..___.._ WW ' b. Direct materials quantity variance 3; _ ' '- 7 , , a. Direct materials cost variance 5 Fm 'MWM Unfavorable variancescan be thought at as increasing costs (a debit), Favorable variances can be thought or as decreasing casts (a cram)