The following data relate to direct materials costs for February:
Materials cost per yard: standard, $1.91; actual, $2.04
Yards per unit: standard, 4.62 yards; actual, 4.98 yards
Units of production: 9,000
The direct materials quantity variance is
a.$6,188.40 favorable
b.$6,188.40 unfavorable
c.$6,609.60 favorable
d.$6,609.60 unfavorable
