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) Actual costs: Direct materials costs incurred (410,750 units @ $3.20 / unit) $1,236,000 $1,314,400 Multiple Choice $78.400 Unfavorable $78.400 Favorable O $82,150 Unfavorable o $3750 Favorable o $82,150 Favorable