Cox Company's direct material costs for the month of January were as follows: Actual quantity purchased.... 18,000 kilograms Actual Unit purchase price.... $3.60 per kilogram

Material price variance -unfavorable... $3,600

Standard quantity allowed for actual production... 16,000 kilograms

Actual quantity used .... 15,000 kilograms

For January there was a favorable direct materials quantity variance of: a. $3,360 b. $3,375 c. $3,400 d. $3,800