The standard cost sheet for eiger mountain manufacturing’s (emm) most popular product shows 3 pounds of material at $6.00 per pound and 1.5 hours at $28.80 per hour. during the most recent period, emm produced 500 units and incurred direct materials cost of $10,060 when it purchased 1,600 pounds and $20,976 for direct labor costs for 760 hours of labor. what is emm’s materials quantity variance for the period? a : $460 unfavorable b : $1,060 unfavorable c : $600 unfavorable d : $10,916 unfavorable