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The following data relate to direct materials costs for February:

Materials cost per yard: standard, $$1\mathrm{.}93$; actual, $$2\mathrm{.}04$

Yards per unit: standard, $4\mathrm{.}62$ yards; actual, $4\mathrm{.}90$ yards

Units of production: $9,500$

The direct materials quantity variance is

a$.$ $$5,426\mathrm{.}40$ favorable

b$.$ $$5,133\mathrm{.}80$ favorable

c$.$ $$5,133\mathrm{.}80$ unfavorable

d$.$ $$5,426\mathrm{.}40$ unfavorable