The following data relate to direct materials costs for February:

Materials cost per yard: standard, $$1\mathrm{.}99$; actual, $$2\mathrm{.}04$

Yards per unit: standard, $4\mathrm{.}61$ yards; actual, $5\mathrm{.}05$ yards

Units of production: $9,300$

The direct materials quantity variance is

a$.$ $$8,347,68$ unfavorable

b$.$ $$8,143,08$ favorable

c$.$ $$8,143\mathrm{.}08$ unfavorable

d$.$ $$8,347\mathrm{.}68$ favorable