Ruby Company produces a chair that requires 3 yards of material per unit. The standard price of one yard of material is $12.00. During the month, 5,200 chairs were manufactured, using 15,900 yards at a cost of $11.28 per yard. Enter favorable variances as negative numbers.

(a)Determine the price variance.$ _______________ Is it favorable or unfavorable?

(b)Determine the quantity variance.$ _______________ Is it favorable or unfavorable?

(c)Determine the cost variance.$ _______________ Is it favorable or unfavorable?