The standard costs and actual costs for direct materials for the manufacture of 1,930 actual units of product are as follows: Standard Costs Direct materials 1,930 kilograms @$8.50 Actual Costs Direct materials 2,000 kilograms @ $8.30 The direct materials quantity variance is Oa. $595 unfavorable b. 5595 favorable Oc. $476 favorable Od. $476 unfavorable