3. Cooper Company has a direct material standard of 2 gallons of input at a...

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Accounting

3. Cooper Company has a direct material standard of 2 gallons of input at a cost of $7.50 per gallon. During July, Cooper Company purchased and used 13,000 gallons, paying $93,200. The direct materials quantity variance was $1,500 unfavorable. How many units were produced?

A. 13,000 units

B. 6,600 units

C. 6,214 units

D. 6,400 units

Please explain how to do the calculations!

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