The standard cost of Product B manufactured by Gomez Company includes three units of direct materials at $5.00 per unit. During June, the company purchases 28,000 units of direct materials at a cost of $4.70 per unit and uses 28,000 units of direct materials to produce 9,000 units of Product B. Calculate the total direct materials variance: Is it favourable or unfavourable? Calculate the direct materials price variance: Is it favourable or unfavourable? Calculate the direct materials quantity variance: Is it favourable or unfavourable