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, 12500 gallons of direct materials that actually cost $46250 were used to produce 8000 units of product. The direct materials quantity variance for last month was $10500 favorable. $14000 favorable. $14000 unfavorable. $6250 unfavorable

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