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16 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

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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. The direct materials efficiency variance for last month was Select one: a. $5,600 unfavorable. b. $2,400 favorable. c. $5,700 unfavorable. d. $3,200 favorable O e. $3,200 unfavorable

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