D Question 9 10 pts The per-unit standards for direct materials are 2.2 gallons at $5 per gallon. Last month, 13,400 gallons of direct materials that actually cost $56,700 were used to produce 6,500 units of product. The direct materials quantity variance for last month was O $14,800 Favorable O $10,300 Unfavorable O $10,300 Favorable $4,500 Unfavorable O $4,500 Favorable O $14,800 Unfavorable