4 Michael Corporation manufactures railroad cars, which is its only product. The standards for the railroad cars are as follows: Standard tons of direct material (steel) per car Standard cost per ton of steel $14.00 During the month of March, the company produced 1,500 cars. Related production data for the month follows: Actual materials purchased and used (tons) 6,950 Actual direct materials total cost $104,000 What is the direct materials quantity variance for the month? O A. $6,700 favorable B. $6,700 unfavorable OC. $13,300 favorable D. $13,300 unfavorable