Kennedy Inc. has the following data for its operation in August: 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) 100 Sets 1,600 Sets 700 units $ 480 Favorable 800 Units 2,000 Sets 2 Sets $ 4.10 What was the direct materials usage variance in August, rounded to the nearest dollar? Multiple Choice $205 unfavorable. What was the direct materials usage variance in August, rounded to the nearest dollar? Multiple Choice $205 unfavorable. $410 unfavorable. $615 favorable. $615 unfavorable. $820 unfavorable