Swan Company has determined a standard direct materials cost per unit of $20 (5 feet x $4 per foot). Last month, Swan Company purchased and used 6, 100 feet of direct materials, for which it paid $23,790. The company produced and sold 1,200 units during the month. What is the direct materials price variance? O $ 400 unfavorable O $610 favorable O $ 390 unfavorable $600 favorable QUESTION 25 Refer to Swan Company. What is the Direct materials quantity variance? O $ 390 unfavorable $ 400 unfavorable $610 favorable O $600 favorable QUESTION 26 Refer to Swan Company. What is the Direct materials spending variance? O $200 unfavorable O $200. favorable O $210 favorable O $220 favorable