Tip Top Corp. produces a product that requires eight standard gallons per unit. The standard price is $4 per gallon. If 2,200 units required 18,000 gallons, which were purchased at $3.88 per gallon, what is the direct materials (a) price variance, (b) quantity variance, and (c) cost variance? Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

a. Direct materials price variance	$
b. Direct materials quantity variance	$
c. Direct materials cost variance	$