3 Kennedy Incorporated has the following data for its operation in August Increase in direct materials inventory 100 Sets Direct materials purchased (AQ) Finished goods manufactured 1,600 Sets 700 units Direct materials purchase-price variance $ 608 Favorable Budgeted Finished goods to manufacture 800 Units 2,000 Sets Direct materials purchases Direct materials per unit of finished goods 2 Direct materials price per set (SP) $4.90 Sets What was the direct materials usage variance in August? O $245 unfavorable. O $735 unfavorable. O $735 favorable. O $980 unfavorable. $490 unfavorable 4 pts