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DES Company manufactures folding chairs. Direct materials include hard plastic for the seat and back and metal beams for the legs. The standard cost sheet for a single chair includes the following direct materials information:

Material Quantity Cost per Unit Total Cost

Hard plastic $2$ sheets $ $3\mathrm{.}05$ per sheet $ $6\mathrm{.}10$

Metal beams $4$ beams $ $1\mathrm{.}38$ per beam $5\mathrm{.}52$

$ $11\mathrm{.}62$

Last month, DES purchased $21,100$ sheets of hard plastic at a cost of $$56,548.$ The company also purchased $42,700$ metal beams at a cost of $$64,050.$ DES produced $10,700$ chairs. There was no beginning or ending inventory of plastic sheets or metal beams during the month.

Required:

$1.$ Compute the following for last month$$s operations at DES Company:

a$.$ The price variance for hard plastic. Indicate whether the variance is favorable or unfavorable.

b$.$ The price variance for metal beams. Indicate whether the variance is favorable or unfavorable.

c$.$ The total direct materials price variance. Indicate whether the variance is favorable or unfavorable.

d$.$ The usage variances for hard plastic and metal beams, and the total direct materials usage variance. Indicate whether each variance is favorable or unfavorable.

$($Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.$)$