Tommy's Toys produces two types of toys trains and dolls. Tommy's uses stainless steel to manufacture the trains and plastic to manufacture the dolls Information regarding the usage of steel and plastic for the past year follows: Product Names Steel Plastic Direct materials information Standard pounds per unit 1 lb 2 lb Standard Price (SP) per pound $3.00 ? Actual Quantity (AQ) used per unit 25 lbs 3 lbs Actual Price (AP) paid for material $2.25 $1.50 Actual Quantity Purchased (AOP) and used 2.400 lbs 900 lbs Price variance $675 F Quantity variance $1,800 U 2 Flexible budget variance $319 F 2 Steel Plastic 2 lb. Product Names Direct materials information Standard pounds per unit Standard Price (SP) per pound Actual Quantity (AQ) used per unit Actual Price (AP) paid for material Actual Quantity Purchased (AQP) and used Price variance Quantity variance Flexible budget variance Number of units produced 1 lb. $3.00 2.5 lbs. $2.25 2,400 lbs. ? 3 lbs. $1.50 900 lbs. $675 F ? $319 F 475 $1,800 U ? 400 a a What is the direct material quantity variance for plastic in the dolls? O A. $356 unfavorable OB. $994 favorable O C. $994 unfavorable OD. $356 favorable