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The standard costs and actual costs for direct materials for the manufacture of 2,710 actual units of product are Standard Costs Direct materials 2,710 kilograms

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The standard costs and actual costs for direct materials for the manufacture of 2,710 actual units of product are Standard Costs Direct materials 2,710 kilograms @ $8.50 Actual Costs Direct materials 2,800 kilograms @ $8.15 The amount of the direct materials quantity variance is Oa. $765 unfavorable Ob. $765 favorable Oc. $612 favorable Od. $612 unfavorable

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