Multiple choices on Variance analysis.
The following company information is available
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Direct materials used for production
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36,000 gallons
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Standard quantity for units produced
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34,400 gallons
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Standard cost per gallon of direct material
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$6.00
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Actual cost per gallon of direct material
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$6.10
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The direct materials quantity variance is:
- $10,000 unfavorable.
- $13,200 unfavorable.
- $9,600 unfavorable.
- $10,000 favorable.
- $13,200 favorable.