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The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.90; actual, $2.04 Standard yards per unit: standard, 4.67 yards;

The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.90; actual, $2.04 Standard yards per unit: standard, 4.67 yards; actual, 5.02 yards Units of production: 9,200 Calculate the direct materials quantity variance.

a.$6,118.00 favorable

b.$6,568.80 favorable

c.$6,568.80 unfavorable

d.$6,118.00 unfavorable

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