Cullumber Manufacturing Company purchased $16800$ switches to make $7400$ units. The standard allows for $2$ switches per unit. The

company actually used $15300$ to produce the $7400$ units. Cullumber budgeted $$0\mathrm{.}83$ per switch, but because they received a discount

for purchasing more than $11400$ switches, they received a discount of $$0\mathrm{.}05$ per switch and paid $$0\mathrm{.}78$ each. What is Cullumber's

direct materials quantity variance for the period?

$$1245$ favorable

$$415$ unfavorable

$$1660$ favorable

$$415$ favorable