A company provided the following direct materials cost information. Compute the direct materials quantity variance.

Standard costs assigned:

Direct materials standard cost $(455,000$ units @ $$3\mathrm{.}00/$unit$)$ $ $1,365,000$

Actual costs:

Direct materials costs incurred $(453,680$ units @ $$3\mathrm{.}10/$unit$)$ $ $1,406,408$

Multiple Choice

$$41,408$ Favorable.

$$4,092$ Unfavorable

$$4,092$ Favorable.

$$3,960$ Favorable.

$$3,960$ Unfavorable.A company provided the following direct materials cost information. Compute the direct materials quantity variance.

Standard costs assigned:

Direct materials standard cost $(455,000$ units @ $$3\mathrm{.}00/$unit$)$

Actual costs:

Direct materials costs incurred $(453,680$ units @ $$3\mathrm{.}10/$unit$)$

$$1,365,000$

$$1,406,408$

Multiple Choice

$$41,408$ Favorable.

$$4,092$ Unfavorable

$$4,092$ Favorable.

$$3,960$ Favorable.

$$3,960$ Unfavorable.