C&H Corp. uses a standard cost system, manufactured 20,000 bumper cars during 2021 using 153,000 square feet of rubber purchased at $0.90 per square foot. Production required 411 direct labor hours costing $15 per hour. The direct materials standard was 7 square feet of rubber per car, at a cost of 1.15 per square foot. The labor standard was 0.025 direct labor hours per car, at a standard cost of $14. Calculate the direct materials cost variance. (AC ? SC) ? AQ II Direct Materials Cost Variance Favorable or Unfavorable =