A company developed the following per-unit standards for its product: 5 kilograms of direct materials at $3.00 per kilogram. Last month, 1,000 kilograms of direct materials were purchased for $2820. Also last month, 690 kilograms of direct materials were used to produce 134 units. What was the direct materials quantity variance for last month? $60 unfavourable $60 favourable $670 unfavourable $670 favourable