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The standard costs and actual costs for direct materials for the manufacture of 2,470 actual units of product are as follows: Direct materials Standard

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The standard costs and actual costs for direct materials for the manufacture of 2,470 actual units of product are as follows: Direct materials Standard Costs 2,470 kilograms at $8.70 Actual Costs Direct materials 2,600 kilograms at $8.25 The direct materials quantity variance is Oa. $905 unfavorable Ob. $1,131 unfavorable Oc. $905 favorable d. $1,131 favorable

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