The following data relate to direct materials costs for February: Materials cost per yard: standard, $1.91; actual, $2.05 Yards per unit: standard, 4.60 yards; actual, 5.20 yards Units of production: 9,000 The direct materials quantity variance is a.$11,070.00 favorable b.$10,314.00 favorable c.$11,070.00 unfavorable d.$10,314.00 unfavorable .
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