Ruby Company produces a chair for which the standard specifies 6 yards of material per unit. The standard price of one yard of material is $9.50. During the month, 6,200 chairs were manufactured, using 36,500 yards at a cost of $10.07 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 Japan Company produces lamps that require 2 standard hours per unit at a standard hourly rate of $18.40 per hour. Production of 7,800 units required 15,290 hours at an hourly rate of $18.80 per hour. What is the direct labor(a) rate variance, (b) time variance, and (c) total cost variance? Enter favorable variances as negative numbers. a. Direct labor rate variance b. Direct labor time variance III C. Total direct labor cost variance $ Sleep Tight, Inc., manufactures bedding sets. The budgeted production is for 44,900 comforters this year. Each comforter requires 1.5 hours to cut and sew the material. The cost of cutting and sewing labor is $21.90 per hour. Determine the direct labor budget for this year. $ Bluegill Company sells 8,400 units at $240 per unit. Fixed costs are $100,800, and operating income is $1,108,800. Determine the following: a. Variable cost per unit b. Unit contribution margin per unit c. Contribution margin ratio $ %