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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, 4.66 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, 4.66 yards; actual, 4.94 yards Units of production: 9,300 The direct materials quantity variance is O a. $5,312.16 unfavorable O b. $4,973.64 favorable O c. $4,973.64 unfavorable O d. $5,312.16 favorable

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