A company provided the following direct materials cost information. Compute direct materials quantity variance. Standard costs assigned: Direct materials standard cost (405,000 units @ $2.00/unit) Actual costs: Direct Materials costs incurred (403,750 units @ $2.20/unit) Select one: $80,750 Favorable. $78,250 Favorable $2,500 Unfavorable. $78,250 Unfavorable. $2,500 Favorable $80,750 Unfavorable