Consider the following data for a manufacturing company. Compute the quantity variance for materials. Standard inputs allowed for actual output x standard prices Costs incurred Actual Inputs x standard prices Direct Materials $ 59,000 $ 58,000 $ 61,000 Direct Labor $ 95,000 $100,000 $ 98,000 a $2,000 favorable $1,000 unfavorable O O $2,000 unfavorable d. $3,000 unfavorable e $3,000 favorable $1,000 favorable