Scotto Designs has the following standards for the production of scarves: Standard Quantity Standard Price Direct materials 1.2 yards per scarf Direct labor 0.15 hours per scarf $4.70 per yard $11.00 per hour The company used 985 yards of material in order to make 810 scarves in April. The company purchased 1,100 yards at $4.60 per yard. How much is the direct materials quantity variance? O $110 favorable O $117.50 unfavorable O $61.10 unfavorable O $705 unfavorable