The standard costs and actual costs for direct materials for the manufacture of 2,620 actual units of product are as follows:

Standard Costs
Direct materials	2,620 kilograms @$8.80
Actual Costs
Direct materials	2,700 kilograms @ $8.15

The direct materials quantity variance is

a.$704 unfavorable

b.$704 favorable

c.$563 unfavorable

d.$563 favorable