The standard costs and actual costs for direct materials for the manufacture of 2,160 actual units of product are as follows: Standard Costs Direct materials 2,160 kilograms @$8.80 Actual Costs Direct materials 2,300 kilograms @ $8.35 The direct materials quantity variance is a.$986 unfavorable b.$1,232 favorable c.$1,232 unfavorable d.$986 favorable

The direct materials quantity variance is a. $986 unfavorable b. $1,232 favorable c. $1,232 unfavorable d. $986 favorable