21.The following data is given for the Stringer Company:

Budgeted production	939 units
Actual production	1,001 units
Materials:
Standard price per ounce	$1.97
Standard ounces per completed unit	11
Actual ounces purchased and used in production	11,341
Actual price paid for materials	$23,249
Labor:
Standard hourly labor rate	$14.84 per hour
Standard hours allowed per completed unit	4.1
Actual labor hours worked	5,155.15
Actual total labor costs	$78,616
Overhead:
Actual and budgeted fixed overhead	$1,077,000
Standard variable overhead rate	$26.00 per standard labor hour
Actual variable overhead costs	$144,344
Overhead is applied on standard labor hours.

The direct materials quantity variance is

a.907.23 favorable

b.907.23 unfavorable

c.650.10 unfavorable

d.650.10 favorable