The standard costs and actual costs for direct materials for the manufacture of 2,920 actual units of product are Standard Costs Direct materials 2,920 Ilograms 030.90 Actual Costs Direct materials 3,000 bolograms $8.20 The amount of the direct materials quantity variance is Oa, 5712 unfavorable Ob 5570 uniwerble Oc. 1570 favorable Od 1712 favorable P