The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month,...
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The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11900 gallons of direct materials that actually cost $37900 were used to produce 7500 units of product. The direct materials quantity variance for last month was $5950 unfavorable. $12400 favorable. $9300 favorable $12400 unfavorable
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