Bionic CO manufactures dresses in a small facility in San Jose, California  Information about the production week is as follows:

Standard wage per hour                                     $10.80

Standard labor time per dress                           12 minutes

Standard number of yards of fabric per dress    3.7 yards

Standard price per yard of fabric                         $2.95

Actual price per yard of fabric                              $2.75

Actual yards of fabric used this week              12,100 yards

Number of dresses made this week                 3,250

Actual wage per hour                                       $11.00

Actual hours worked this week                          700 hours

Required:

A) Determine the total DIRECT MATERIALS cost variance, B) the DM price variance, C) and the DM quantity variance.  For full credit, show your work and indicate Favorable or Unfavorable along with your variance amount.