The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.97; actual, $2.04 Yards per unit: standard, 4.66 yards; actual, 5.20 yards Units of production: 9,400 The direct materials quantity variance is a. $10,355.04 unfavorable b. $9,999.72 unfavorable c. $9,999.72 favorable d. $10,355.04 favorable