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The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11300 gallons of direct materials that actually cost $41810 were

The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11300 gallons of direct materials that actually cost $41810 were used to produce 6800 units of product. The direct materials quantity variance for last month was

$9200 unfavorable.

$9200 favorable.

$6900 favorable.

$5650 unfavorable.

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