I have no idea why $54000 is incorrect if I am correct everywhere else. since it is just asking regarding materials. could someone explain. Could the assignment be wrong?

The standard cost card for a unit of product at the Cleaner Corp. shows the following standard cost information: Materials: 2 gallons at $5 per gallon Labor: 4 hour at $16 per hour Overhead: 50% of direct labor Total $ 10 64 32 $106 During the month of October 2019, Job O-3 was completed. It was the only job worked on during October. Five thousand four hundred units were produced from the job. The actual costs were as shown below: Materials: 11,8ee gallons at $5.18 per gallon Labor: 21,789 hours at $16.10 per hour Actual Overhead Total $ 56,102 349,370 174,685 $589,155 Calculate the quantity variance for materials for the month. (Indicate the effect of each verlence by selecting "Favorable", "Unfavorable", and "None" for no effect (l.e., zero verlance).) Answer is complete but not entirely correct. Standard quantity for materials Actual quantity for materials Standard price Total quantity variance for materials 10.800 11,000 54,000 x IS IS 1.000 Unfavorable