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The direct materials quantity variance was 1500 unfavorable

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Cooper Company has a direct material standard of 2 gallons of input at a cost of $7.50 per gallon. During July, Cooper Company purchased and used 13,000 gallons, paying $93,200. The direct materials quantity variance was $1,500 unfavorable. How many units were produced?

a. 13,000 units
b. 6,214 units
c. 6,400 units
d. 6,600 units

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Accounting Basics: The direct materials quantity variance was 1500 unfavorable

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