A company provided the following direct materials cost information. Compute the total direct materials varlance. 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 $78,400 Favorable. $3,750 Favorable. $82,150 Unfavorable. $82,150 Favorable. $78.400 Unfavorable