The standard costs and actual costs for direct materials for the manufacture of 1,970 actual units of product are Standard Costs Direct materials 1,970 kilograms @$8.90 Actual Costs Direct materials 2,100 kilograms @ $8.40 The amount of the direct materials quantity variance is a. $1,157 favorable Ob. $926 favorable c. $1,157 unfavorable Od. $926 unfavorable