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.

Direct Materials Quantity Variance

The difference between the actual quantity of materials used in production and the expected amount, valued at the standard cost.

Per-unit Standards

Benchmark cost measures for the production of one unit of a product, covering all relevant costs of production.

Gallons

A unit of volume used primarily in the United States to measure liquids.