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The following data relate to direct materials costs for February: Materials cost per yard: standard, $ 1 . 9 5 ; actual, $ 2 .

The following data relate to direct materials costs for February:
Materials cost per yard: standard, $1.95; actual, $2.04
Yards per unit: standard, 4.68 yards; actual, 5.10 yards
Units of production: 9,200
The direct materials quantity variance is
a. $7,882.56 favorable
b. $7,534.80 unfavorable
c. $7,882.56 unfavorable
d. $7,534,80 favorable
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