The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11,200 gallons of direct materials that actually cost $42,400 were used to produce 6,000 units of product. What was the direct materials quantity variance for last month was

$5,600 unfavorable

$3,200 favorable

$2,400 favorable

$3,200 unfavorable