Cox Company uses standard costing. The following data are available for April:
Actual quantity of direct materials used ...... 12,200 gallons
Standard price of direct materials ......... $4 per gallon
Material quantity variance ............ $2,000 unfavorable
The standard quantity of material allowed for April production is:
A. 14,200 gallons
B. 12,700 gallons
C. 11,700 gallons
D. 10,200 gallons