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The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.97; actual, $2.05 Yards per unit: standard, 4.64 yards; actual,

  1. The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.97; actual, $2.05 Yards per unit: standard, 4.64 yards; actual, 5.01 yards Units of production: 9,500 The direct materials quantity variance is

    a.$7,205.75 favorable

    b.$7,205.75 unfavorable

    c.$6,924.55 favorable

    d.$6,924.55 unfavorable

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