16) A company provided the following direct materials cost information. Compute the direct materials quantity variance. Standard costs assigned: Direct materials standard cost (405,000 units e $810,000 $2/ unit) Actual costs : Direct Materials costa incurred (403,750 units $888,250 $2.20/ unit) A) $78,250 Favorable. 8) \$2,750 Unfavorable. C) $2,750 Favorable: D) $2,500 Favorable. E) \$2,500 Unfavorable