During the latest month, the company purchased and used 78,000 pounds of direct materials at a price of $1.10 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $33,843 based on 3,890 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $13,000 and fixed manufacturing overhead incurred was $20,000. Based on this information, the total direct materials variance for the month was: Multiple Choice $21,800 unfavorable $21,800 favorable $23,400 favorable $23,400 unfavorable D