WA Bellingham Company produces a product that requires six standard pounds per unit. The standard price is $9.5 per pound. 163,100 units used 19,200 pounds, which were purchased at $9.31 per pound, 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 varianon 3,648 Unfavorable b. Direct materials quantity variance G Direct materials cost variance