The Following Company Information Is Available The Direct Materials Quantity Variance Is:
A)$10,000 Unfavorable
B)$13,200 Unfavorable

The following company information is available: $\begin{array}{ll}\text { Direct materials used for production } & 36,000\text { gallons } \\\text { Standard quantity for units produced } & 34,400\text { gallons } \\\text { Standard cost per gallon of direct material } & \$ 6.00 \\\text { Actual cost per gallon of direct material } & \$ 6.10\end{array}$ The direct materials quantity variance is:

A) $10,000 unfavorable
B) $13,200 unfavorable
C) $9,600 unfavorable
D) $3,600 unfavorable
E) $13,200 favorable