Answer:
Direct material quantity variance= $9,600 unfavorable
Explanation:
Giving the following information:
Direct materials used for production 36,000 gallons
Standard quantity for units produced 34,400 gallons
Standard cost per gallon of direct material $6.00
To calculate the direct material quantity variance, we need to use the following formula:
Direct material quantity variance= (standard quantity - actual quantity)*standard price
Direct material quantity variance= (34,400 - 36,000)*6
Direct material quantity variance= $9,600 unfavorable
