Question Content Area

The standard costs and actual costs for direct materials for the manufacture of $2,840$ actual units of product are as follows:

Standard Costs

Direct materials $2,840$ kilograms @$$8\mathrm{.}80$

Actual Costs

Direct materials $2,900$ kilograms @ $$8\mathrm{.}15$

The direct materials quantity variance is

a$.$ $$422$ unfavorable

b$.$ $$528$ unfavorable

c$.$ $$528$ favorable

d$.$ $$422$ favorable