Perfect Pet Collar Company makes custom leather pet collars. The company expects each collar to require $2\mathrm{.}10$ feet of leather and predicts leather will cost $$3\mathrm{.}70$ per foot. Suppose Perfect Pet made $60$ collars during February. For these $60$ collars, the company actually averaged $2\mathrm{.}30$ feet of leather per collar and paid $$3\mathrm{.}20$ per foot.

Required:

$1.$ Calculate the standard direct materials cost per unit.

$2.$ Without performing any calculations, determine whether the direct materials price variance will be favorable or unfavorable.

$3.$ Without performing any calculations, determine whether the direct materials quantity variance will be favorable or unfavorable.