Ruby Company produces a chair for which the standard specifies 3 yards of material per unit. The standard price of one yard of material is $11.90. During the month, 4,900 chairs were manufactured, using 14,600 yards at a cost of $12.61 per yard. Determine the following: Enter favorable variances as negative numbers. a. Direct materials price variance $ -10,220 Unfavorable b. Direct materials quantity variance $ 1,190 Favorable c. Total direct materials cost variance $ -9,176 Unfavorable