Tip Top Corp, produces a product that requires five standard gallons per unit. The standard price is $11 per gallon. If 4,300 units required 21,900 gallons, which were purchased at $10.67 per galion, 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