The standard costs and actual costs for direct materials for the manufacture of 2,650 actual units of product are as follows:

Standard Costs
Direct materials	2,650 kilograms at $8.70
Actual Costs
Direct materials	2,700 kilograms at $8.00

The direct materials quantity variance is

a.$435 favorable

b.$348 favorable

c.$435 unfavorable

d.$348 unfavorable