Rhapsody, Inc.'s company information for January showed the following:

Actual direct materials used in January......................................2,500 feet @ $55 per foot

Standard costs for direct materials for January production...........2,600 feet @ $53 per foot

The direct materials quantity variance is:

Select one:

a.

$5,300 favorable.

b.

$5,000 favorable.

c.

$300 favorable.

d.

$5,000 unfavorable.

e.

$5,300 unfavorable.