4 points The per-unit standards for direct materials are 5 gallons at $1 per gallon. Last month, 13,400 gallons of direct materials that actually cost $56,700 were used to produce 5,600 units of product. The favorable direct materials quantity variance for last month was 4 points Black Widow Corporation planned to use 2 yards of fabric per finished goods unit budgeted at $98 a yard. However, the fabric actually cost $96 per yard. The company actually made 3,200 units, although it had planned to make 3,700 units. Total yards used for production were 6,960. How much is the total materials variance? $41,220 Unfavorable $40,960 Favorable $15,040 Favorable \$15,040 Unfavorable $41,220 Favorable $40,960 Unfavorable