..heduled 50-ppy optrproduction dwing aarum with the following budgeted costs of production Direct Materials 2.5 units of plastic per cup @$1.50 per unit Direct Labor Variable Overhead 0.10 labor hours per cup $11.50 per hour Fixed Overhead $3,200 per month 10labor hours per cup $13 per hour For the month of January, the company actually produced 480 cups using 1,150 units of plastic purchased at S1.75 per unit, and 45 direct labors at a rate of S12.50 per hour. It also incurred actual variable overhead at a rate of S13 per direct labor hour, and fixed overhead of $3,150 for the month. What is the company's Direct Materials Quantity Variance for the month of January? S75 Favorable $87.50 Favorable $212.50 Unfavorable $287.50 Favorable