7. Cox Company's direct material costs for the month of January were as follows: Actual quantity purchased............. 18,000 kilograms Actual unit purchase price............. $ 3.60 per kilogram Materials price variance-- unfavorable (based on purchases).... $ 3,600 Standard quantity allowed for actual production Actual quantity used....... ....... 16,000 kilograms 15,000 kilograms For January there was a favorable direct material quantity variance of: a. $3,360. b. $3,375. c. $3,400. d. $3,800