What is the direct materials (a) price variance, (b) quantity variance, and (c) cost variance? Round your answers to the nearest dollar. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

a. Direct materials price variance	$ fill in the blank 2	FavorableUnfavorableUnfavorable
b. Direct materials quantity variance	$ fill in the blank 4	FavorableUnfavorableFavorable
c. Direct materials cost variance	$ fill in the blank 6	FavorableUnfavorableUnfavorable

'Direct materials variances

Bellingham Company produces a product that requires 2.5 standard pounds per unit. The standard price is $3.50 per pound. 15,100 units used 36,800 pounds, which were purchased at $3.70 per pound.

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Direct materials variances
The following data is provided for Bellingham Company:
DATA
Resources' requirements, standard pounds per unit		2.5
Resources' standard price, per pound		$3.50
Units produced		15,100
Resources used for production, pounds		36,800
Resources' actual price, per pound		$3.70
Using formulas and cell references, perform the required analysis, and input your answers into the green cells in the Amount column. Select the corresponding type of variance in the dropdowns in cells D15:D17. Transfer the numeric results for the green entry cells (C15:C17) into the appropriate fields in CNOWv2 for grading.
		Amount		Formulas
a.	Direct materials price variance
b.	Direct materials quantity variance
c.	Direct materials cost variance