25. Scotto Designs has the following standards for the production of scarves: Direct materials Direct labor Standard Quantity 1.2 yards per scarf 0.15 hours per scarf Standard Price $4.70 per yard $11.00 per hour The company used 985 yards of material in order to make 800 scarves in April. The company purchased 1,100 yards at $4.60 per yard. How much is the direct materials quantity variance? A) $110 favorable B) $118 unfavorable C) $8 unfavorable D) $705 unfavorable