Skyhigh company provided the following direct materials cost information Compute the direct materials quantity variance. Standard costs assigned Direct materials standard cost (52,500 units @ $5.25/unit) $ 275,625 Actual costs Direct Material costs incurred (57 250 units @55,60/unit) $ 320,600 O $24,937 50 Favorable $26,600.00 Favorable 526,600 Unfavorable $44,975 Unfavorable 24,937 50 Unfavorable