1. The following data is given for the Stringer Company:

   Budgeted production	26,000 units
   Actual production	27,500 units
   Materials:
   Standard price per ounce	$6.50
   Standard ounces per completed unit	8
   Actual ounces purchased and used in production	228,000
   Actual price paid for materials	$1,504,800
   Labor:
   Standard hourly labor rate	$22 per hour
   Standard hours allowed per completed unit	6.6
   Actual labor hours worked	183,000
   Actual total labor costs	$4,020,000
   Overhead:
   Actual and budgeted fixed overhead	$1,029,600
   Standard variable overhead rate	$24.50 per standard labor hour
   Actual variable overhead costs	$4,520,000

   Overhead is applied on standard labor hours. The direct materials quantity variance is

   a.52,000 favorable

   b.22,800 favorable

   c.22,800 unfavorable

   d.52,000 unfavorable