how do i find the material quantity varaicne

The Collins Corporation uses standard costing and has established the following direct materia direct labor standards for each unit of the single product it makes: - Direct materials: 4 gallons at $8 per gallon - Direct labor: 1 hour at $16 per hour During July, the company made 6,000 units of product and incurred the following costs: - Direct materials purchased: 26,800 gallons at $8.20 per gallon - Direct materials used: 25,200 gallons - Direct labor used: 5,600 hours at $15.30 per hour The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for July was: $22,960 Unfavorable $22,400 Unfavorable \$9,600 Unfavorable $9,840 Unfavorable