A Company Provided the Following Direct Materials Cost Information $( 405,000$

A company provided the following direct materials cost information.Compute the cost variance. Stardard costs assigned:
Direct materials standard cost $( 405,000$ urits@ $\$ 2 / unit)$        $\$ 810,000$
Actual costs
Direct Materials costs incured (403,750urits @ \$2.20/urit)        $\$ 888,250$

A) $2,500 Favorable.
B) $78,250 Favorable
C) $78,250 Unfavorable
D) $80,750 Favorable.
E) $80,750 Unfavorable.