to use 1 yard of plastic per unit budgeted at $96 a yard. However, the pl actually cost $95 per yard. The company actually made 4600 units, although it had planned to make ordy 3800 units. I tal yards used for production were 4660 How much is the total materials variance? $76800 U $7680 U O $4660F 86 The per unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11900 gallons of direct materials that actually cost $44030 wore used to product. The direct materials quantity variance for last month was y cost $44030 were used to produce 6600 units of O $5950 unfavorable. $5200 favorable. $5200 unfavorable. $3900 favorable. O O