Scotto Designs has the following standards for the production of scarves: Standard Quantity Standard Price Direct materials 1.2 yards per scarf $4.60 per yard Direct labor 0.15 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 $4.70 per yard. How much is the direct materials quantity variance?

a)$110 favorable

b) $117.50 unfavorable

c) $8 unfavorable

d) $705 unfavorable

e) $115 unfavorable