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