A company provided the following direct materials cost Information. Compute the cost variance. Standard costs assigned: $1,251,000 Direct materials standard cost (417,000 unlts a $3 /unit) Actual costs: Direct materials cost Incurred (415,750 unlts $3.20 unit) $1,330,400 O $79,400 Unfavorable. O $83.150 Favorable. O $83.150 Unfavorable. O $79,400 Favorable. O $3750 Favorable