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 33,000 gallons 31,000 gallons $9.00 $9.20 55 Multiple Choice O $18,000 unfavorable. $24,600 favorable. $17,200 unfavorable. $17,200 favorable. $24,600 unfavorable