The standard costs and actual costs for direct materials for the manufacture of 2,770 actual units of product are Standard Costs 2,770 kilograms @ $8.90 Direct materials Direct materials Actual Costs 2,900 kilograms @ $8.25 The amount of the direct materials quantity variance is a. $926 favorable b. $1,157 unfavorable c. $1,157 favorable O d. $926 unfavorable