Question: The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 13200 gallons of direct materials that actually cost $42400 were
The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 13200 gallons of direct materials that actually cost $42400 were used to produce 6700 units of product. The direct materials quantity variance for last month was $800 favorable. $6600 unfavorable. $800 unfavorable. \$600 favorable
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