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The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 12300 gallons of direct materials that actually cost $36900 were

The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 12300 gallons of direct materials that actually cost $36900 were used to produce 7000 units of product. The direct materials quantity variance for last month was $6800 favorable. $6150 unfavorable. $5100 favorable. $6800 unfavorable

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