22. A company developed the following per unit materials standards for its product: 3 gallons of direct materials at $5 per gallon. lf 4,000 units of product were produced last month and 12,500 gallons of direct materials were used, the direct materials quantity variance was $1,500 favorable. $2,500 unfavorable. $1,500 unfavorable. $2,500 favorable. 9.0.6.9