The Per-Unit Standards for Direct Materials Are 2 Gallons at $4

Multiple Choice

The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month 11200 gallons of direct materials that actually cost $42400 were used to produce 6000 units of product. The direct materials quantity variance for last month was

A) $3200 favorable.
B) $2400 favorable.
C) $3200 unfavorable.
D) $5600 unfavorable.