Pharoah Creations purchased $8700$ feet of copper tubing at a price of $$2\mathrm{.}80$ per foot and used $8900$ feet during the period. The standard quantity allowed for the units produced is $9000$ and the standard price of the copper tubing is $$2\mathrm{.}60$ per foot. What is Pharoah Creations' direct materials quantity variance for the period?

$$520$ favorable

$$260$ favorable

$$260$ unfavorable

$$780$ favorable