The per-unit standards for direct materials are 2 pounds at $5 per pound. Last month, 11800 pounds of direct materials that actually cost $51700 were used to produce 6000 units of product. The direct materials quantity variance for last month was O $1000 favorable. O $8300 unfavorable. O $3000 favorable. O $1000 unfavorable. Save for Later Attempts: 0 of 1 used Submit