The per-unit standards for direct materials are 2 pounds at $2 per pound. Last month, 11400 pounds of direct materials that actually cost $61200 were used to produce 6900 units of product. The direct materials quantity variance for last month was $12000 unfavorable $7800 unfavorable. $12000 favorable. $3450 favorable Kingbird Co. expects direct materials cost of $8 per unit for 50000 units (a total of $400000 of direct materials costs). Kingbird's standard direct materials cost and budgeted direct materials cost is Standard Budgeted $400000 per year $400000 per year $8 per unit $8 per unit $8 per unit $400000 per year $400000 per year $8 per unit Tang Company accumulates the following data concerning raw materials in making one gallon of finished product. (1) Price-net purchase price $2.30, freight-in $0.60, and receiving and handling $0.30. (2) Quantity-required materials 3.20 pounds, allowance for waste and spoilage 0.80 pounds. Compute the following. (Round answers to 2 decimal places, e.g. 1.25.) (a) Standard direct materials price per gallon (b) Standard direct materials quantity per gallon (c) Total standard materials cost per gallorn pounds