The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 12100 gallons of direct materials that actually cost $35900 were used to produce 7500 units of product. The direct materials quantity variance for last month was O $11600 favorable. O $8700 favorable. O $11600 unfavorable. $6050 unfavorable.

The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 12100 gallons of direct materials that actually cost $35900 were used to produce 7500 units of product. The direct materials quantity variance for last month was O $11600 favorable. O $8700 favorable. O $11600 unfavorable. O $6050 unfavorable.