The following company information is available. The direct materials quantity variance is:   Direct materials used for production 36,000 gallonsStandard quantity for units produced 34,400 gallonsStandard cost per gallon of direct material$6.00Actual cost per gallon of direct material$6.10

A. $13,200 favorable.
B. $9,600 unfavorable.
C. $10,000 unfavorable.
D. $10,000 favorable.
E. $13,200 unfavorable.


Answer: B

Business

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