Scotto Designs has the following standards for the production of scarves:

Standard Quantity Standard Price

Direct materials1.2 yards per scarf $4.70 per yard

Direct labor0.15 hours per scarf $11.00 per hour

The company used 985 yards of material in order to make 800 scarves in April. The company purchased 1,100 yards at $4.60 per yard. How much is the direct materials quantity variance?

A $110 favorable

B $118 unfavorable

C $8 unfavorable

D $705 unfavorable