QUESTION 2 The Cox Company uses standard costing. The following data are available for April: Actual quantity of direct materials used..... 12,200 gallons Standard price of direct materials ............... $4 per gallon Material quantity variance ....................... $2.000 unfavorable The standard quantity of material allowed for April production is: 14,200 gallons 12,700 gallons 11,700 gallons 10,200 gallons