Ruby Company produces a chair for which the standard specifies 3 yards of material per unit. The standard price of one yard of material is $10.40. During the month, 5,900 chairs were manufactured, using 17,300 yards at a cost of $9.78 per yard.

Determine the following: Enter favorable variances as negative numbers.

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