The standard costs and actual costs for direct materials for the manufacture of 2,550 actual units of product are Standard Costs 2,550 kilograms $8.90 Direct materials Actual Costs 2.700 kilograms @ $8.15 Direct materials The amount of the direct materials quantity variance is a. 51,068 favorable b. $1,335 unfavorable C. 51,335 favorable d. 51,065 unfavorable