The standard costs and actual costs for direct materials for the manufacture of 2,850 actual units of product are as follows: Standard Costs 2,850 kilograms @$8.80 Direct materials Actual Costs Direct materials 2,900 kilograms @ $8.30 The direct materials quantity variance is Da. $352 favorable b. $440 unfavorable c. $352 unfavorable d. $440 favorable Use this information for Flapjack Corporation to answer the question that follow. Flapjack Corporation had 7,920 actual direct labor hours at an actual rate of $12.32 per hour. Original production had been budgeted for 1,100 units, but only 990 units were actually produced. Labor standards were 7.0 hours per completed unit at a standard rate of $13.00 per hour. Round your answer to the nearest cent. The direct labor time variance is $5,369.76 unfavorable $5,369.76 favorable $12,870.00 unfavorable $12,870.00 favorable