The direct materials The per-unit standards for direct materials are 2 gallons at $4 per...

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The direct materials The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 13400 gallons of direct materials that actually cost $49580 were used to produce 7800 units of product. O $6700 unfavorable. o $8800 favorable. quantity variance for last month was $6600 favorable O $8800 unfavorable

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