13. The actual cost of direct materials is $12.00 per pound. The standard cost per pound is $10.75. During the current period, 9,100 pounds of direct materials were used in production and 18,400 pounds were purchased. The standard quantity of direct materials for actual units produced is 17.300 pounds. How much is the direct materials quantity variance? 141x Dm Om Actvol : 12 Standard : 10,75 O A. $98,400 unfavorable OB. $88,150 unfavorable OC. $98,400 favorable OD. $88,150 favorable