ChemKing uses a standard costing system in the manufacture of its single product. The 35,000 Fact Pattern:units of direct materials in inventory were purchased for $105,000, and two units of direct materials are product. In November, the company produced 12,000 units of product. required to produce one unit of finalThe standard allowed for materials was $60,000, and the unfavorable quantity variance was $2,500. ChemKing’s units of direct materials used to produce November output totaled