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Direct materials variances Bellingham Company produces a product that requires 2.5 standard pounds per unit. The standard price is $3.25 per pound. 15,000 units used 36,600 pounds, which were purchased at $3.35 per pound This information has been collected in the Microsoft Excel Ooline file. Open the spreadsheet, perform the required analysis, and input your answers in the questions beio Open spreadsheet What is the direct materials (a) pnce vanance, (b) quantity variance, and (c) cost variance? flound your answers to the nearest dollar. Enter a favorable variance as a negative number using a minus sign and an unfovorable variance as a potitive number: 3. Direct materiais price varlance b. Direct materials quantity variance c. Direct materials cost variance