Rubble, Inc. produced $1,010$ backpacks, the company's product in $2020.$ The standard cost was $3$ yards of cloth at a standard cost of $$0\mathrm{.}90$ per yard. The accounting records show that $2,700$ yards of cloth were used, and the company paid $$1\mathrm{.}20$ per yard. Standard time to make the backpacks was $3$ direct labor hours per unit at a standard rate of $$9\mathrm{.}90$ per direct labor hours. Employees worked a total of $1,700$ hours and were paid $$9\mathrm{.}30$ per hour.

Calculate the direct materials cost variance.

$($AC $?$ SC$)?$ AQ $=$ Direct Materials Cost Variance

Favorable or Unfavorable $?$