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The following data relate to direct materials costs for February: Materials cost per yard: standard, $ 1 . 9 0 ; actual, $ 2 .

The following data relate to direct materials costs for February:
Materials cost per yard: standard, $1.90; actual, $2.05
Yards per unit: standard, 4.70 yards; actual, 5.15 yards
Units of production: 9,200
The direct materials quantity variance is
a. $7,866.00 favorable
b. $8,487.00 unfavorable
c. $7,866.00 unfavorable
d. $8,487.00 favorable
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