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

Standard costs assigned:
Direct materials standard cost (415,000 units @ $2.60/unit)	$	1,079,000
Actual costs:
Direct materials costs incurred (413,040 units @ $2.90/unit)	$	1,197,816

Multiple Choice

• $118,816 Favorable.

• $5,684 Unfavorable

• $5,684 Favorable.

• $5,096 Favorable.

• $5,096 Unfavorable.