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

Standard costs assigned:
Direct materials standard cost (492,000 units @ $2.70/unit)	$ 1,328,400
Actual costs:
Direct materials costs incurred (490,070 units @ $3.00/unit)	$ 1,470,210

Multiple Choice

$141,810 Favorable.

$5,790 Unfavorable

$5,790 Favorable.

$5,211 Favorable.

$5,211 Unfavorable.