HELP PLEASE

The Collins Corporation uses standard costing and has established the following direct material and direct labor standards for each unit of the single product it makes: Direct materials: 4 gallons at $ 8 per gallon Direct labor: 1 hour at $ 16 per hour During July, the company made 6,000 units of product and incurred the following costs: Direct materials purchased: 26, 800 gallons at $8.20 per gallon Direct materials used: 25, 200 gallons Direct labor used: 5, 600 hours at $ 15.30 per hour The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for July was: $ 22, 400 Unfavorable $ 22, 960 unfavorable $9, 600 Unfavorable $ 9, 840 unfavorable