14.

The following company information is available. The direct materials quantity variance is:

Direct materials used for production	36,000 gallons
Standard quantity for units produced	34,100 gallons
Standard cost per gallon of direct material	$9.00
Actual cost per gallon of direct material	$9.10

Multiple Choice

• $20,700 unfavorable.

• $11,000 unfavorable.

• $17,100 unfavorable.

• $20,700 favorable.

• $11,000 favorable.