The standard costs and actual costs for direct materials for the manufacture of 2,360 actual units of product are as follows: Standard Costs Direct materials 2,360 kilograms at $8.80 Actual Costs Direct materials 2,500 kilograms at $8.00 The direct materials quantity variance is

a.$1,232 unfavorable

b.$986 unfavorable

c.$1,232 favorable

d.$986 favorable