Roberts Industries uses a cost system for their baseball caps. Below is the information for the fabric used as direct materials inventory at a standard cost. The controller has established these standards for the cost of one cap (unit): Direct Materials Standard Qty 1.5 yards Standard Price Standard Cost $18.60 per yard $ 27.90 Roberts made 13,000 caps in August and used 26,250 yards pounds of material to make these units; they paid $357,750 for the 26,250 pounds of material. 1. Calculate August's direct materials price variance and indicate if the variance is favorable or unfavorable. 2. Calculate August's direct materials quantity variance and indicate if the variance is favorable or unfavorable. 3. Calculate the total spending variance for August and indicate if the variance is favorable or unfavorable.