The following data are given for Stringer Company: Budgeted production Actual production Materials: Standard price per ounce Standard ounces per completed unit Actual ounces purchased and used in production Actual price paid for materials Labor: Standard hourly labor rate Standard hours allowed per completed unit Actual labor hours worked Actual total labor costs Overhead: Actual and budgeted fixed overhead Standard variable overhead rate Actual variable overhead costs 919 units 1,085 units $1.89 11 12,293 $25,201 $14.85 per hour 4.4 5,587.75 $85,213 $1,151,000 $26.00 per standard labor hour $156,457 Overhead is applied on standard labor hours. The direct materials quantity variance is a. 1,967.23 favorable b. 1,967.23 unfavorable c. 676.62 unfavorable d. 676.62 favorable