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The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.91; actual, $2.04 Yards per unit: standard, 4.73 yards; actual,

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The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.91; actual, $2.04 Yards per unit: standard, 4.73 yards; actual, 5.02 yards Units of production: 9,400 The direct materials quantity variance is Oa. $5,561.04 favorable Ob. $5,561.04 unfavorable Oc. $5,206.66 favorable Od. $5,206.66 unfavorable

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