The following data relate to direct materials costs for February: Materials cost per yard: standard, $2.00; actual, $2.10 Yards per unit: standard, 4.5 yards; actual, 4.75 yards Units of production: 9,500 The direct materials price variance is Oa. $1,795.50 favorable Ob. $378.00 unfavorable Oc. $378.00 favorable Od. $4,512.50 unfavorable Flapjack Corporation had 7,809 actual direct labor hours at an actual rate of $12.10 per hour. Original production had been budgeted for 1,100 units, but only 970 units were actually produced. Labor standards were 7.5 hours per completed unit at a standard rate of $13.06 per hour. The direct labor rate variance is Oa. $7,496.64 unfavorable Ob. $7,496.64 favorable Oc. $6,353.30 unfavorable Od. $6,353.30 favorable