MC Qu. 47 A company provided the following... A company provided the following direct materials cost information Compute the direct materials price variance. Standard costs assigned: Direct materials standard cost (413,000 units @ $3.00/unit) Actual costs: Direct Materials costs incurred (412,550 units @ $3.20/unit) $1,239,000 $1,320, 160 ( ) $82,510 Unfavorable. O $1,239,000 Favorable. O $1,239,000 Unfavorable. O $82,510 Favorable. $82,600 Favorable