Tip Top Corp. produces a product that requires nine standard gallons per unit. The standard price is $9 per gallon. If 3,700 units required 32,300 gallons, which were purchased at $9.36 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.