STEFANO Company makes laptops, for which the following standards have been developed Standard Inputs Standard Price Direct Costs Expected for Each Expected per Unit of Output Unit of Output Direct materials 1 kilogram $4.5 per kilogram S26 per hour Direct labour 3 hours During March, production of 120 laptops was expected, but 100 laptops were actually completed Direct material purchased and wood wore 110 kilograms at an actual price of $4 per kilogram. Direct labour cost for the month was 57 830, and the actual pay per hour was $27.00 What is the direct-material quantity variance for the month of March? Select one a $175 F b. $260 F C 545 U Od 5290 U 1:15 PM