2. A company developed the following per-unit standards for its product: 2 pounds of direct materiais at TU per pound. Last month. 1.500 pounds of direct materials were purchased for $5,700. The direct materials price variance for last month was a. $9,300 unfavorable. b. $5,700 favorable. c. $9,300 favorable. d. $4,650 favorable. 5. The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 9,500 gallons o direct materials that actually cost $35,150 were used to produce 5,200 units of product. The direct materials quantity variance for last month was a. $3,600 unfavorable. b. $2,700 favorable. C. $4,750 unfavorable. d. $3,600 favorable