The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11,200 gallons of direct materials that actually cost $42,400 were used to produce 6,000 units of product. The direct materials quantity variance for last month was 0 $2,400 Favorable (Good Thing) 0 $3,200 Favorable (Good Thing) 0 $3,200 Unfavorable (Bad Thing) 0 $5,600 Unfavorable (Bad Thing) 0 None of the other answers are correct