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The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.99; actual, $2.03 Standard yards per unit: standard, 4.60 yards;

The following data relate to direct materials costs for February:

Materials cost per yard: standard, $1.99; actual, $2.03

Standard yards per unit: standard, 4.60 yards; actual, 5.28 yards

Units of production: 9,400

Calculate the direct materials quantity variance.

$12,975.76 unfavorable

$12,720.08 unfavorable

$12,720.08 favorable

$12,975.76 favorable

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