The production manager of Smith Inc. offers the following data about direct materials costs. Use this information to determine the direct materials quantity variance: Standard costs assigned: Direct materials standard cost (458,080 units @ $3.80/ unit) $1,740,400 Actual costs: Direct materials costs incurred (456,680 units Q$4,8/ unit) 51,826,720 Multiple Choice 55.016 Fovorable. $36.320 Favorable