A company provided the following direct materials cost information. Compute the direct materials quantity variance. Standard costs assigned: Direct materials standard cost (485,000 units @ $3.90/ unit) $1,891,500 Actual costs: Direct materials costs incurred (483,910 units@ $4.00/ unit) $1,935,640 Multiple Choice $44,140 Favorable. $4,360 Unfavorable $4,360 Favorable. $4,251 Favorable. $4,251 Unfavorable