Question: The per-unit standards for direct materials are 2 gallons at $4.00 per gallon. Last month, 12,500 gallons of direct materials that actually cost $46,250 were

The per-unit standards for direct materials are 2 gallons at $4.00 per gallon. Last month, 12,500 gallons of direct materials that actually cost $46,250 were used to produce 7,800 units of product. The direct materials quantity variance for last month was

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