The standard costs and actual costs for direct materials for the manufacture of 2,190 actual units of product are as follows: Standard Costs Direct materials 2,190 kilograms @$8.60 Actual Costs Direct materials 2,300 kilograms @$8.20 The direct materials quantity variance is Oa $757 unfavorable Ob $757 favorable Oc $946 favorable Os. 5946 unfavorable Myers Corporation has the following data related to direct materials costs for November: actual costs for 4,680 pounds of material, $5.40; and standard costs for 4,420 pounds of material at $6.00 per pound. What is the direct materials price variance? Oa $1,560 favorable Ob $1,560 unfavorable Oc 52,808 unfavorable Od s2,808 favorable