Budgeted production 935 units Actual production 1,057 units Materials: Standard price per ounce $1.9 Standard ounces per completed unit 11 11,976 Actual ounces purchased and used in production Actual price paid for materials $24,551 Labor: Standard hourly labor rate $14.32 per hour Standard hours allowed per completed unit 4.8 Actual labor hours worked 5,443.55 Actual total labor costs $83,014 Overhead: Actual and budgeted fixed overhead $1,051,000 Standard variable overhead rate $26.00 per standard labor hour Actual variable overhead costs $152,419 Overhead is applied on standard labor hours. The direct materials quantity variance is The direct materials quantity variance is a. 1,796.60 favorable b. 1,796,60 unfavorable c. 663.10 unfavorable d. 663.10 favorable