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The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 13100 gallons of direct materials that actually cost $48470 were

The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 13100 gallons of direct materials that actually cost $48470 were used to produce 7600 units of product. The direct materials quantity variance for last month was

$6300 favorable.

$8400 favorable.

$6550 unfavorable.

$8400 unfavorable.

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