Regent Corporation uses a standard cost system to account for the costs of its one product. Materials standards are $3$ pounds of material at $$14\mathrm{.}00$ per pound, and labor standards are $9$ hours of labor at a standard wage rate of $$10\mathrm{.}5.$ During July, Regent Corporation produced $3,050$ units. Materials purchased and used totaled $10,600$ pounds at a total cost of $$143,213.$ Payroll totaled $$151,780$ for $38,150$ 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", "Unfovorable", 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", "Unfovorable", 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,,$]]$