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 $$14\mathrm{.}60.$ During the month, $8,000$ chairs were manufactured, using $54,900$ yards at a cost of $$13\mathrm{.}72$ per yard.

Determine the following: Enter favorable variances as negative numbers.

a$.$ Direct materials price variance

b$.$ Direct materials q$$antity variance

c$.$ Total direct materials cost variance