Mackinaw Inc. processes a base chemical into plastic. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of $40,000$ units of product were as follows:

$\backslash$table$[[,$Standard costs,Actual costs$],[$Direct materials,$120,000$ lbs$.$ at $$3\mathrm{.}20$ per lb$.,118,500$ lbs$.$ at $$3\mathrm{.}25$ per lb$.],[$Direct labor,$12,000$ hrs$.$ at $$24\mathrm{.}40$ per hr$.,11,700$ hrs$.$ at $$25\mathrm{.}00$ per hr$.],[$Factory overhead,Rates per direct labor hr$.,,],[,$based on $100\%$ of normal,$],[,$capacity of $15,000$ direct,$],[,$labor hrs$.$:$,],[,$Variable cost, $$8\mathrm{.}00,$$$91,200$ variable cost$],[$Fixed cost$,$ $$10\mathrm{.}00,$$$150,000$ fixed cost,$]]$

Each unit requires $0\mathrm{.}3$ hour of direct labor.

Required:

a$.$ Determine the direct materials price variance, direct materials quantity variance, and 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.