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For Upton Company, the per-unit standards for direct materials are 14.8 gallons at $4.00 per gallon. Last month, 13,100 gallons of direct materials that actually

For Upton Company, the per-unit standards for direct materials are 14.8 gallons at $4.00 per gallon. Last month, 13,100 gallons of direct materials that actually cost $52,000 were used to produce 880 units of product. What was the company's materials quantity variance for last month?

$400 Unfavorable

$304 Unfavorable

$400 Favorable

$304 Favorable

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