The standard costs and actual cost for direct materials for the manufacture of2,500 actual units of produce are as follows:

Standard Costs

Direct materials (per compled unit) 1.04 kilograms at $8.75

Actual Costs

Direct materials 2,500 kilograms at $8

The amount of the direct materials quanitiy variance is:

$875 favorable

$1,950 unfavorable

$800 favorble

$875 unfavorable