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 41,000 gallons 39,500 gallons $7.00 $7.10 Multiple Choice $14,600 unfavorable. $14,600 favorable 0 $11,200 unfavorable. $11.200 favorable $10,500 unfavorable