The standard costs and actual costs for direct materials for the manufacture of 2,080 actual units of product are as follows: Standard Costs Direct materials 2,080 kilograms @$8.60 Actual Costs Direct materials 2,200 kilograms @ $8.30 The direct materials quantity variance is:

a. $1,032 favorable

b. $826 unfavorable

c. $1,032 unfavorable

d. $826 favorable