The following data are given for Stringer Company:

Line Item Description Value

Budgeted production $967$ units

Actual production $1,019$ units

Materials:

Standard price per ounce $$1\mathrm{.}98$

Standard ounces per completed unit $11$

Actual ounces purchased and used in production $11,545$

Actual price paid for materials $$23,667$

Labor:

Standard hourly labor rate $$14\mathrm{.}00$ per hour

Standard hours allowed per completed unit $4\mathrm{.}2$

Actual labor hours worked $5,247\mathrm{.}85$

Actual total labor costs $$80,030$

Overhead:

Actual and budgeted fixed overhead $$1,019,000$

Standard variable overhead rate $$28\mathrm{.}00$ per standard labor hour

Actual variable overhead costs $$146,940$

Overhead is applied on standard labor hours.

The direct materials quantity variance is

a$.807\mathrm{.}90$ favorable

b$.807\mathrm{.}90$ unfavorable

c$.665\mathrm{.}28$ unfavorable

d$.665\mathrm{.}28$ favorable