with favorable/unfavorable

Calculator Ruby Company produces a chair for which the standard specifies 6 yards of material per unit. The standard price of one yard of material is $8.10. During the month, 5,300 chairs were manufactured, using 32,100 yards at a cost of $7.69 per yard. Determine the following: Enter favorable variances as negative numbers. a. Direct materials price variance b. Direct materials quantity variance C. Total direct materials cost variance