1. A company developed the following per-unit standards for its product: 2 gallons of direct materials at $8 per gallon. Last month, 2200 gallons of direct materials were purchased for $16720. The direct materials price variance for last month was

2. Marigold Corp. manufactures a product requiring two pounds of direct material. During 2019, Marigold purchases 32000 pounds of material for $132160 when the standard price per pound is $8. During 2019, Shipp uses 30000 pounds to make 16000 products. The standard direct material cost per unit of finished product is