The standard costs and actual costs for direct materials for the manufacture of 1,950 actual units of product are as follows Standard Costs Direct materials 1,950 kilograms @$8.90 2,100 kilograms $8.30 Direct materials The direct materials quantity variance is a. $1,335 unfavorable Ob. $1,068 favorable Oc-$1,068 unfavorable Od. $1,335 favorable