Online Test 2 26. The following data relate to direct materials costs for February: 27. Materials cost per yard: standard, $1.96; actual, $2.04 Standard yards per unit: standard, 4.70 yards; actual, 5.25 yards Units of production: 9,500 28. 29. 30. Calculate the direct materials quantity variance. Oa. 510,659.00 favorable Ob. $10,659.00 unfavorable c. 510,241.00 unfavorable Od $10,241.00 favorable 31. 32 33