Ruby Company produces a chair for which the standard specifies 4 yards of material per unit. The standard price of one yard of material is $9.40. During the month, 7,800 chairs were manufactured, using 31,800 yards at a cost of $9.96 per yard. Determine the following: Enter favorable variances as negative numbers. a. Direct materials price variance -17,808 Unfavorable b. Direct materials quantity variance -5,640 Unfavorable c. Total direct materials cost variance -23,448 Unfavorable