Question 7 The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 12800 gallons of direct materials that actually cost $47360 were used to produce 7400 units of product. The direct materials quantity variance for last month was $8000 favorable. $8000 unfavorable. $6000 favorable. $6400 unfavorable. Click if you would like to Show Work for this question: Open Show Work