A Company Provided the Following Direct Materials Cost Information $\text {Standard costs assigned:}$

A company provided the following direct materials cost information. Compute the direct materials quantity variance. $\text {Standard costs assigned:}$
$\begin{array}{llr} \text {Direct materials standard cost \( (405,000 \) units @\$2.00/unit) } & \$ 810,000\\ \text { Actual costs:} &\\ \text {Direct Materials costs incurred ( 403,750 units@\$2.20/unit) } &\$ 888,250 \end{array}$

A) $78,250 Favorable.
B) $2.500 Favorable.
C) $2,750 Unfavorable
D) $2,500 Unfavorable.
E) $2,750 Favorable.