The per-unit standards for direct labor are 1.5 direct labor hours at $15 per hour. If in producing 3300 units, the actual direct labor cost was $67425 for 4350 direct labor hours worked, the total direct labor variance is O $6825 favorable. O $2475 unfavorable. O $6825 unfavorable. O $3300 unfavorable. A company uses 40000 gallons of materials for which they paid $7 a gallon. The materials price variance was $120000 favorable. What is the standard price per gallon? O $7.00 O $3.00 $4.00 O $10.00