30 The per-unit standards for direct materials are 3 gallons at $2 per gallon. Last month, 19000 cons of direct materials that actually cost $41,000 were used to produce 6,000 units of product. The direct materials nuant valance foclast month was $2,000 favorable, $2,000 unfavorable. $5,000 unfavorable. $3,000 favorable.