Question: The per-unit standards for direct materials are 3 gallons at $5 per gallon. Last month, 22,200 gallons of direct materials that actually cost $42,400 were

The per-unit standards for direct materials are 3 gallons at $5 per gallon. Last month, 22,200 gallons of direct materials that actually cost $42,400 were used to produce 8,000 units of product. The direct materials quantity variance for last month was

$9,000 unfavorable

$10,000 favorable.

$24,200 favorable.

$2,400 unfavorable.

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