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The per-unit standards for direct materials are 2 gallons at $3 per gallon. Last month, 5,600 gallons of direct materials that actually cost $16,200 were

The per-unit standards for direct materials are 2 gallons at $3 per gallon. Last month, 5,600 gallons of direct materials that actually cost $16,200 were used to produce 3,000 units of product. What was the direct materials quantity variance for last month? Please show work.

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