The standards for direct materials in making a certain product are 20 pounds at $0.5 per pound. During the past period, 56,000 units of product were made and the materials quantity variance was $32,000U. The number of pounds of direct material used during the period amounted to: The standards for direct materials in making a certain product are 20 pounds at $0.5 per pound. During the past period, 56,000 units of product were made and the materials quantity variance was $32,000U. The number of pounds of direct material used during the period amounted to: