A company provided the following direct materials cost information. Compute the direct materials variance. quantity Standard costs assigned: Direct materials standard cost (421,000 units e $2.20/unit) Actual costs: $926,200 irect Materials costs incurred (419,710 units $2.30/unit) Multiple Choice $39,133 Favorable. $2,967 Unfavorable $2,838 Unfavorable. $2,967 Favorable. $2,838 Favorable