Sheridan Company planned to use 1 yard of material per unit budgeted at $75 a yard. However, the material actually cost $74 per yard. The company actually made 4400 units, although it had planned to make only 3800 units. Total yards used for production were 4510. What is the total materials variance? $45000 U $8250 U $4510F $3740 U The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11300 gallons of direct materials that actually cost $38900 were used to produce 8000 units of product. The direct materials quantity variance for last month was $18800 favorable. $14100 favorable. $18800 unfavorable. $5650 unfavorable