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The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.92; actual, $2.03 Yards per unit: standard, 4.73 yards; actual,

The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.92; actual, $2.03 Yards per unit: standard, 4.73 yards; actual, 5.16 yards Units of production: 9,100 The direct materials quantity variance is

a.$7,943.39 favorable

b.$7,943.39 unfavorable

c.$7,512.96 unfavorable

d.$7,512.96 favorable

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