The following company information is available. The direct materials quantity variance is: Direct materials used for production Standard quantity for units produced Standard cost per gallon of direct material Actual cost per gallon of direct material 37,000 gallons 35,500 gallons $ 12.00 $ 12.10 Multiple Choice $21,700 unfavorable. $10,400 unfavorable. $18,000 unfavorable. $21,700 favorable. $10,400 favorable.