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The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11,200 gallons of direct materials that actually cost $42,400 were used to produce 6,000 units of product. The direct materials quantity variance for last month was:.

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abiolataiwo2015

The direct materials quantity variance for last month was: $3200 favorable.

Direct materials quantity variance

Using this formula

Direct materials quantity variance=(Standard units - Actual Units) × Standard price per unit

Let plug in the formula

Direct materials quantity variance=[(6000 × 2) × 11200]× $4

Direct materials quantity variance= $3200 favorable

Therefore the direct materials quantity variance for last month was: $3200 favorable.

Learn more about Direct materials quantity variance here:https://brainly.com/question/13014675

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