Question: The per - unit standards for direct materials are 2 gallons at $ 4 per gallon. Last month, 1 1 2 0 0 gallons of

The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11200 gallons of direct materials that actually cost $35400 were used to produce 7000 units of product. The direct materials quantity variance for last month was $11200 favorable. $5600 unfavorable. $8400 favorable. $11200 unfavorable.

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