Kennedy Inc. has the following data for its operation in August: 100 Sets 1,600 Sets 700 units $ 608 Favorable Increase in direct materials inventory Direct materials purchased (AQ) Finished goods manufactured Direct materials purchase-price variance Budgeted Finished goods to manufacture Direct materials purchases Direct materials per unit of finished goods Direct materials price per set (SP) 800 Units 2,000 Sets 2 Sets $ 4.90 What was the direct materials usage variance in August, rounded to the nearest dollar? Multiple Choice $245 unfavorable. O $490 unfavorable $735 favorable O O $735 unfavorable