The following data are given for Stringer Company: Budgeted production Actual production Materials: Standard price per ounce 26,000 units 27,500 units $6.50 Standard ounces per completed unit Actual ounces purchased and used in production Actual total 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 Overhead is applied on standard labor hours. The direct materials quantity variance is a. $22,800 favorable b. $22,800 unfavorable c. $52.000 unfavorable d. $52.000 favorable 8 228,000 $1,504,800 $22 per hour 6.6 183,000 $4,020,000 $1,029,600 $24.50 per standard labor hour $4,520,000