The standard costs and actual costs for direct materials for the manufacture of 2,140 actual units of product are as follows: Direct materials Standard Costs 2,140 kilograms at $8.50 Actual Costs Direct materials 2,200 kilograms at $8.00 The direct materials quantity variance is Oa. $510 favorable Ob. $408 favorable Oc. $408 unfavorable Od. $510 unfavorable Myers Corporation has the following data related to direct materials costs for November: actual cost for 4,610 pounds of material at $5.30 and standard cost for 4,470 pounds of material at $6.00 per pound. The direct materials price variance is Oa. $3,227 favorable Ob. $840 favorable Oc. $840 unfavorable Od. $3,227 unfavorable