Santiago Inc. processes a base chemical into plastic. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of $70,000$ units of product were as follows:

$\backslash$table$[[,$Standard Costs,Actual Costs$],[$Direct materials,$189,000$ lbs$.$ at $$4\mathrm{.}70$ per lb$.,187,100$ lbs$.$ at $$4\mathrm{.}60$ per Ib$.],[$Direct labor,$17,500$ hrs$.$ at $$16\mathrm{.}70$ per hr$.,17,900hrs,$ at $$17\mathrm{.}00$ per hr$.],[$Factory overhead,$\backslash$table$[[$Rates per direct labor hr$.,$ based on $100\%$ of normal$],[$capacity of $18,260$ direct labor hrs$.$:$]],],[$e$,$Variable cost, $$3\mathrm{.}50,$$$60,640$ variable cost$],[,$Fixed cost, $$5\mathrm{.}50,$$$100,430$ fixed cost$]]$

Each unit requires $0\mathrm{.}25$ hour of direct labor.

Required:

a$.$ Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

$\backslash$table$[[$Direct Materials Price Variance,$