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The following data relate to direct materials costs for February: Materials cost per yard: standard, $2.00; actual, $2.10 Yards per unit: standard, 4.5 yards; actual,

The following data relate to direct materials costs for February: Materials cost per yard: standard, $2.00; actual, $2.10 Yards per unit: standard, 4.5 yards; actual, 4.75 yards Units of production: 9,500

The total direct materials cost variance is

a. $3,780.00 unfavorable

b. $9,262.50 unfavorable

c. $3,562.50 favorable

d. $9,262.50 favorable

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