Road Gripper Tire Co. manufactures automobile tires.Standard costsand actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of 4,160 tires were as follows:

Standard CostsActual CostsDirect materials100,000 lbs. at $6.40101,000 lbs. at $6.50Direct labor2,080 hrs. at $15.752,000 hrs. at $15.40Factory overheadRates per direct labor hr.,based on 100% of normalcapacity of 2,000 directlabor hrs.:Variable cost, $4.00$8,200 variable costFixed cost, $6.00$12,000 fixed cost

Each tire requires 0.5 hour of direct labor.

Required:

a.Determine the direct materialsprice variance, direct materialsquantity variance, and total direct materialscost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.