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 $9.30. During the month, 5,900 chairs were manufactured, using 18,100 yards at a cost of $9.86 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	FavorableUnfavorable
b. Direct materials quantity variance	$fill in the blank 3	FavorableUnfavorable
c. Total direct materials cost variance	$fill in the blank 5	FavorableUnfavorable