Regent Corporation uses a standard cost system to account for the costs of its one product. Materials standards are $3$ pounds of material at $$14\mathrm{.}00$ per pound, and labor standards are $22$ hours of labor at a standard wage rate of $$9\mathrm{.}2.$ During July, Regent Corporation produced $2,400$ units. Materials purchased and used totaled $11,900$ pounds at a total cost of $$144,513.$ Payroll totaled $$164,780$ for $103,150$ hours worked.

Required:

a$.$ Calculate the direct materials price variance.

Note: Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect $($i$.$e$.,$ zero variance$).$

b$.$ Calculate the direct materials quantity variance.

Note: Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect $($i$.$e$.,$ zero variance$).$

c$.$ Calculate the direct materials spending variance.

Note: Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect $($i$.$e$.,$ zero variance$).$

$\backslash$table$[[$a$.$ Price Variance,,$],[$b$.$ Quantity Variance,,$],[$c$.$ Spending Variance,,$]]$