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 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.