1. Question Content Area

   The standard costs and actual costs for direct materials for the manufacture of 2,530 actual units of product are as follows:

   Standard Costs
   Direct materials	2,530 kilograms @$8.70
   Actual Costs
   Direct materials	2,600 kilograms @ $8.05

   The direct materials quantity variance is

   a.$487 unfavorable

   b.$487 favorable

   c.$609 unfavorable

   d.$609 favorable