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the per-unit standards for direct materials are 5 gallons at $6 per gallon. Last month, 28,000 gallons of direct material that actually cost $176,400 were

the per-unit standards for direct materials are 5 gallons at $6 per gallon. Last month, 28,000 gallons of direct material that actually cost $176,400 were used to produce 6,000 units of product. The direct materials quantity variance for last month was?

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