The standard costs and actual costs for direct materials for the manufacture of $2,440$ actual units of product are as follows:

Standard Costs

Direct materials

$2,440$ kilograms at $$8\mathrm{.}70$

Actual Costs

Direct materials

$2,500$ kilograms at $$8\mathrm{.}30$

The direct materials quantity variance is

a$.$ $$418$ favorable

b$.$ $$418$ unfavorable

c$.$ $$522$ unfavorable

d$.$ $$522$ favorable