The standard costs and actual costs for direct materials for the manufacture of 2,520 actual units of product are as follows: Direct materials Standard Costs 2,520 kilograms at $8.80 Direct materials Actual Costs 2,600 kilograms at $8.35 The direct materials quantity variance is Oa. $563 unfavorable Ob. 5563 favorable Oc. $704 unfavorable Od. $704 favorable