Use this information to answer the question that follow. The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.90; actual, $2.05 Standard yards per unit: standard, 4.73 yards; actual, 5.22 yards Units of production: 9,400 Calculate the direct materials quantity variance.

a.$8,751.40 favorable

b.$8,751.40 unfavorable

c.$9,442.30 favorable

d.$9,442.30 unfavorable