The direct materials quantity variance is the difference between the Oa. actual costs and the standard price at the standard quantity Ob. standard quantity and the actual quantity Oc. actual costs and standard costs Od. actual quantity at the standard price and the standard costs The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.99; actual, $2.05 Yards per unit: standard, 4.61 yards; actual, 5.08 yards Units of production: 9,000 The direct materials quantity variance is Oa. $8,417.70 favorable Ob. $8,671.50 favorable Oc. $8,417.70 unfavorable Od. $8,671.50 unfavorable The following data relate to direct materials costs for February: Materials cost per yard: standard, $2.00; actual, $2.10 Yards per unit: standard, 4.5 yards; actual, 4.75 yards Units of production: 9,500 The total direct materials cost variance is Oa. $9,262.50 favorable Ob. $9,262.50 unfavorable Oc. $3,780.00 unfavorable Od. $3,562.50 favorable