Question: The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11300 gallons of direct materials that actually cost $38900

The per-unit standards for direct materials are 2 gallons at $4 per

The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11300 gallons of direct materials that actually cost $38900 were used to produce 8000 units of product. The direct materials quantity variance for last month was $18800 favorable. $18800 unfavorable. $14100 favorable. $5650 unfavorable.

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