Concept Check Question 11-09 x] Materials Quantity Variance = (Actual Quantity x Standard Price) - (Standard Quantity x Standard Price) or $22,400 (5,600 gallons x $4) - $24,000 (6,000 gallons x $4) = $1,600 favorable. The per unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 5,600 gallons of direct materials that actually cost $21,200 were used to produce 3,000 units of product. The direct materials quantity variance for last month was O $2,800 unfavorable. O $1,600 unfavorable. 0 $1,200 favorable. 0 $1,600 favorable. Click if you would like to Show Work for this question: Open Show Work