The standard cost for Product G3 includes 2 gallons of direct materials at $4 per gallon. During the current month, 10,400 gallons of direct materials were purchased for $39,520 and 10,400 gallons were used to produce 5,000 units of Product G3 The direct materials quantity variance for the current month is $1,980 unfavorable $2,080 favorable $1,520 favorable $1,600 unfavorable The following estimates relate to production of 100 units of part number 260. Item Quantity (pounds) Direct materials in finished unit 10.0 pounds Indirect materials used during production 4 pounds Spoilage during production .8 pounds Total 11.2 pounds Using normal standards, the standard direct material quantity is .100 pounds per unit. .112 pounds per unit .108 pounds per unit. .104 pounds per unit