For Blane Company, the per-unit standards for direct materials are 14.0 gallons at $4.80 per gallon. Last month, 12,700 gallons of direct materials that actually cost $58,400 were used to produce 820 units of product. What was the company's total materials variance for last month? O $3,296 Unfavorable O $3,296 Favorable O $2.560 Favorable O $2,560 Unfavorable