The standard costs and actual costs for direct materials for the manufacture of 2,020 actual units of product are as follows:

Standard Costs
Direct materials	2,020 kilograms @$8.80
Actual Costs
Direct materials	2,100 kilograms @ $8.05

The direct materials quantity variance is

a.$563 unfavorable

b.$704 favorable

c.$704 unfavorable

d.$563 favorable

The following data relate to direct labor costs for the current period:

Standard costs	7,100 hours at $11.40
Actual costs	6,400 hours at $10.40

What is the direct labor time variance?

a.$7,980 unfavorable

b.$7,280 favorable

c.$7,280 unfavorable

d.$7,980 favorable