Ruby Company produces a chair that requires 3 yards of material per unit. The standard price of one yard of material is $13.80. During the month, 6,500 chairs were manufactured, using 19,300 yards at a cost of $14.49 per yard. Enter favorable variances as negative numbers.

(a)	Determine the price variance.	$
(b)	Determine the quantity variance.	$
(c)	Determine the cost variance.	$