unds of direct materials that actually cost $53,000 were used The per-unit standards for direct materials are 2 pounds at $5 per pound. Last month, 11,200 pou 6,000 units of product. The direct materials quantity variance for last month was to produce Select one: a. $4,000 favorable. b. $3,000 favorable. C. $4,000 unfavorable. d. S7.000 unfavorable. X Incorrect