31. The following is the information about Standard Inc. The standard costs and actual costs for direct materials, direct labor, and factory overhead for the manufacture of 2,500 units of product are as follows: Standard Costs Direct materials Direct labor Actual Costs Direct materials Direct labor 2,500 kilograms @ $8 7,500 hours @ $12 2,600 kilograms @ $8.75 7,400 hours @ $11.40 Factory overhead (100% capacity-10,000 hrs.): Variable cost @ $2 per hour Total variable cost, $18,000 Fixed cost @ $0.80 per hour Total fixed cost, $8,000 The amount of the direct materials quantity variance is a. $875 favorable b. $875 unfavorable c. $800 favorable d. $800 unfavorable