Question: the per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11,200 gallons of direct materials that actually cost $42,400 were

the per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11,200 gallons of direct materials that actually cost $42,400 were used to produce 6,000 units of product. The direct materials quantity variance for last month was A) $3,200 favorable. B) $2,400 favorable. C) $3,200 unfavorable.

D) $5,600 unfavorable D) $5,600 unfavorable.

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