The following budgeted production and sales information is for Flushing Company for the month of December:

The following data relate to direct labor costs for February:

Actual costs Standard costs The direct labor rate variance is

$$ a$.$ $$15,400$ favorable

b$.$ $$15,400$ unfavorable

c$.$ $$14,000$ unfavorable

$$ d$.$ $$14,000$ favorable

The following data relate to direct materials costs for February:

Materials cost per yard: standard, $$2\mathrm{.}00$; actual, $$2\mathrm{.}10$

Yards per unit: standard, $4\mathrm{.}5$ yards; actual, $4\mathrm{.}75$ yards

Units of production: $9,500$

The direct materials quantity variance is

$$ a$.$ $$4,512\mathrm{.}50$ unfavorable

b$.$ $$4,750\mathrm{.}00$ favorable

c$.$ $$4,512\mathrm{.}50$ favorable

d$.$ $$4,750\mathrm{.}00$ unfavorable

The standard costs and actual costs for direct materials for the manufacture of $3,000$ actual units of product are as follows:

$\backslash$table$[[$ Standard Costs