A company provided the following direct materials cost information. Compute the total direct materials cost variance $854,000 Standard costs assigned: Direct materials standard cost (427,000 units @ $2.00 / unit) Actual costs: Direct materials costs incurred (425,750 units @ $2.20 / unit) $936,650 Multiple Choice $85.150 Unfavorable $82,650 Favorable $2,500 Favorable