Standard costs assigned: Direct materials standard cost (412,000 units @ $3.80/unit) Actual costs: Direct materials costs incurred (410,180 units @ $4.10/unit) $1,565,600 $1,681,738 Multiple Choice $6,916 Unfavorable. $7,462 Unfavorable O o oo $7,462 Favorable $116,138 Favorable. Standard costs assigned: Direct materials standard cost (412,000 units @ $3.80/unit) Actual costs: Direct materials costs incurred (410,180 units @ $4.10/unit) $1,565,600 $1,681,738 Multiple Choice $6,916 Unfavorable. $7,462 Unfavorable O o oo $7,462 Favorable $116,138 Favorable