The standard costs and actual costs for direct materials for the manufacture of 2,090 actual units of product are as follows:

Standard Costs
Direct materials	2,090 kilograms at $8.50
Actual Costs
Direct materials	2,200 kilograms at $8.05

The direct materials quantity variance is

a.$748 favorable

b.$935 favorable

c.$935 unfavorable

d.$748 unfavorable