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The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.95; actual, $2.03 Yards per unit: standard, 4.74 yards; actual,

The following data relate to direct materials costs for February:

Materials cost per yard: standard, $1.95; actual, $2.03 Yards per unit: standard, 4.74 yards; actual, 5.28 yards Units of production: 9,500

The direct materials quantity variance is

a.$10,003.50 favorable

b.$10,413.90 favorable

c.$10,413.90 unfavorable

d.$10,003.50 unfavorable

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