Ruby Company produces a chair for which the standard specifies $7$ yards of material per unit. The standard price of one yard of material is $$8\mathrm{.}40.$ During the month, $5,000$ chairs were manufactured, using $34,300$ yards at a cost of $$7\mathrm{.}98$ per yard.

Determine the following: Enter favorable variances as negative numbers.

Line Item Description Amount Variance

a$.$ Direct materials price variance $fill in the blank $1$

b$.$ Direct materials quantity variance $fill in the blank $3$

c$.$ Total direct materials cost variance $fill in the blank $5$