Agnew Corporation uses a standard cost system. The following information was provided for the period that just ended: Actual price per kilogram Actual kilograms of material used Actual hourly labor rate Actual hours of production Standard price per kilogram Standard kilograms per completed unit Standard hourly labor rate Standard time per completed unit Units completed during the period $1.96 61,500 $22 8,850 $1.90 3.5 kilograms $21.00 1/2 hr. 18,000 The direct materials quantity variance is O $2,850 favorable S2,940 favorable S2,940 unfavorable $2,850 unfavorable