Current Attempt in Progress

The per$-$unit standards for direct materials are $2$ gallons at $$4$ per gallon. Last month, $12200$ gallons of direct materials that actually cost $$39900$ were used to produce $6800$ units of product. The direct materials quantity variance for last month was

$$6100$ unfavorable.

$$5600$ favorable.

$$4200$ favorable.

$$5600$ unfavorable.