For Blane Company, the per-unit standards for direct materials are 15.6 gallons at $3.20 per...

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Accounting

For Blane Company, the per-unit standards for direct materials are 15.6 gallons at $3.20 per gallon. Last month, 13,500 gallons of direct materials that actually cost $45,600 were used to produce 980 units of product. What was the company's total materials variance for last month?

$3,322 Unfavorable

$2,400 Favorable

$2,400 Unfavorable

$3,322 Favorable

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