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  3. the following data relate to direct materials cost

The following data relate to direct materials costs for February: Materials cost per yard: standard,...

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Accounting

The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.93; actual, $2.05 Yards per unit: standard, 4.63 yards; actual, 5.07 yards Units of production: 9,300

The direct materials quantity variance is

a. $7,897.56 favorable

b. $7,897.56 unfavorable

c. $8,388.60 unfavorable

d. $8,388.60 favorable

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