Use this information to answer the question that follow. The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.97; actual, $2.05 Standard yards per unit: standard, 4.60 yards; actual, 4.90 yards Units of production: 9,400 Calculate the direct materials quantity variance. a. $5,781.00 unfavorable b. $5,781.00 favorable c. $5,555.40 unfavorable d. $5,555.40 favorable