Acompany provided the following direct materials cost information Compute the direct materials quantity variance Standard costs assigned: Direct materials standard cost (442,800 units @ $2.30/unit) Actual costs: Direct materials costs incurred (440,200 units @ $2.60/unit) $1,016,600 $1,144,520 Multiple Choice $4580 Unfavorable 54.140 Untavorable 054140 Favorable $4,680 Favorable $127.920 Favorable