A company provided the following direct materials cost information. Compute the total direct materials cost variance. Standard costs assigned: Direct materials standard cost (412,000 units @ $3.00 / unit) $ 1,236,000 Actual costs: Direct Materials costs incurred (410,750 units @ $3.20 / unit) $ 1,314,400 Multiple Choice

$82,150 Unfavorable.

$78,400 Favorable.

$3,750 Favorable.

$82,150 Favorable.

$78,400 Unfavorable.