Ruby Company produces a chair for which the standard specifies 6 yards of material per unit. The standard price of one yard of material is $14.20. During the month, 4,600 chairs were manufactured, using 27,900 yards at a cost of $15.05 per yard.

Determine the following: Enter favorable variances as negative numbers. Is it favorable or NOT

a. Direct materials price variance	$
b. Direct materials quantity variance	$
c. Total direct materials cost variance	$