Carla Vista Creations purchased $9000$ feet of copper tubing at a price of $$2\mathrm{.}90$ per foot and used $9200$ feet during the period. The

standard quantity allowed for the units produced is $9300$ and the standard price of the copper tubing is $$2\mathrm{.}70$ per foot. What is Carla

Vista Creations' direct materials quantity variance for the period?

$$270$ unfavorable

$$810$ favorable

$$270$ favorable

$$540$ favorable