The standard costs and actual costs for direct materials for the manufacture of 2,150 actual units of product are as follows: Standard Costs Direct materials 2,150 kilograms @$8.90 Actual Costs Direct materials 2,200 kilograms @ $8.00 The direct materials quantity variance is Oa. a. $445 favorable Ob. $356 unfavorable Oc. $356 favorable $445 unfavorable Od. The expected average rate of return for a proposed investment of $522,600 in a fixed asset with a useful life of four years, straight-line depreciation, no residual value, and an expected total net income of $290,840 for the four years is (round to two decimal points) Oa. 27.83% Ob. 0.56% Oc. 1.11% Od. 13.91%