A company uses the following standard costs to produce a single unit of output. During the latest month, the company purchased and used 67,000 pounds of direct materials at a price of $0.90 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $12,900 based on 1,720 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $3,800 and fixed manufacturing overhead incurred was $19,000. Based on this information, the total direct materials variance for the month was: Multiple Choice $18,300 unfavorable $18,300 favorable $20,100 favorable $20,100 unfavorable $1,800 favorable