Question: The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11,200 gallons of direct materials that actually cost $42,400 were
The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11,200 gallons of direct materials that actually cost $42,400 were used to produce 6,000 units of product. What was the direct materials quantity variance for last month was
$5,600 unfavorable
$3,200 favorable
$2,400 favorable
$3,200 unfavorable
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