For Blane Company, the per-unit standards for direct materials are 15.6 gallons at $3.20 per gallon. Last month, 13,500 gallons of direct materials that actually cost $45,600 were used to produce 980 units of product. What was the company's total materials variance for last month?

		$3,322 Unfavorable
		$2,400 Favorable
		$2,400 Unfavorable
		$3,322 Favorable