The standard costs and actual costs for direct materials for the manufacture of 2,350 actual units of product are as follows: Direct materials Standard Costs 2,350 kilograms @$8.60 Direct materials Actual Costs 2,500 kilograms @ $8.05 The direct materials quantity variance is Oa. $1,032 favorable Ob. $1,032 unfavorable Oc. $1,290 favorable Od. $1,290 unfavorable