Robin's Ribbons makes giant bows for customers to put on new cars.The following is information regarding standard costs for Robin's Ribbons.

Direct Materials (15 yards of ribbon@ $1.30 per yard)$19.50

Direct Labor (1.5 hours @ $10/hour)15.00

Variable Manufacturing Overhead (1.5 hours @ $0.60/hour)0.90

Total Standard Variable Cost per unit$35.40

During December 2020, Robin's Ribbons sells 200 giant bows.Actual costs incurred in making the bows are as follows:

Materials Purchased:3,200 yards@ $1.20/yard$3,840

Materials Used:2,960 yards

Direct Labor:280 hours @ $12/hour3,360

Variable Manufacturing Overhead:154

What is the Direct Materials Quantity Variance?

• A.$52 Favorable
• B.$48 Favorable
• C.$48 Unfavorable
• D.$52 Unfavorable