The following company information is available. The direct materials quantity variance is:
Direct materials used for production 36,000 gallons
Standard quantity for units produced 34,400 gallons
Standard cost per gallon of direct material $6.00
Actual cost per gallon of direct material $6.10
A. $10,000 unfavorable.
B. $13,200 unfavorable.
C. $9,600 unfavorable.
D. $10,000 favorable.
E. $13,200 favorable.
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