A company provided the following direct materials cost information. Compute the total direct materials cost variance. Standard costs assigned: Direct materials standard cost (426,000 units @ $4.00 / unit)$1,704,000 Actual costs: Direct Materials costs incurred (424,750 units @ $4.20 / unit)$1,783,950

Multiple Choice

• $79,950 Favorable.

• $84,950 Unfavorable.

• $5,000 Favorable.

• $79,950 Unfavorable.

• $84,950 Favorable.