A. The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11000 gallons of direct materials that actually cost $40700 were used to produce 6200 units of product. The direct materials quantity variance for last month was

$5600 unfavorable.

$5500 unfavorable.

$4200 favorable.

$5600 favorable.

B.The standard rate of pay is $10 per direct labor hour. If the actual direct labor payroll was $39,200 for 4,000 direct labor hours worked, the direct labor price variance is

$800 favorable.

$800 unfavorable.

$1,000 favorable.

$1,000 unfavorable.