manufacture of $74,000$ units of product were as follows:

$\backslash$table$[[,$Standard Costs,Actual Costs$],[$Direct materials,$185,000lbs.$ at $$5\mathrm{.}80$ per lb$.,183,200lbs.$ at $$5\mathrm{.}60$ per lb$.],[$Direct labor,$18,500$ hrs$.$ at $$16\mathrm{.}90$ per hr$.,18,930hrs,$ at $$17\mathrm{.}10$ per $hr.],[$Factory overhead,$\backslash$table$[[$Rates per direct labor hr$.,$ based on $100\%$ of normal$],[$capacity of $19,310$ direct labor hrs$.$:$]],],[$Variable cost$,$ $$3\mathrm{.}60,$$$65,930$ variable cost$],[$Fixed cost$,$ $$5\mathrm{.}70,$$$110,067$ fixed cost$]]$

Each unit requires $0\mathrm{.}25$ 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.

$\backslash$table$[[$Direct Materials Price Variance,$$,$Favorable $$