A company provided the following direct materials cost information. Compute the direct materials price variance. $1,640,000 Standard costs assigned: Direct materials standard cost (410,000 units @ $4.00/unit) Actual costs: Direct materials costs incurred (408,000 units @ $4.10/unit) $1,672,800 Multiple Choice $40,800 Favorable. $1,640,000 Favorable. $41,000 Favorable. $1,640,000 Unfavorable. $40,800 Unfavorable