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 45,000 gallons 43, 100 gallons $7.00 $7.10 Multiple Choice $13,300 unfavorable. $17,800 unfavorable $17,800 favorable. $12,800 favorable $12.800 unfavorable