16.

Turrubiates Corporation makes a product that uses a material with the following standards: Standard quantity Standard price Standard cost 7.5 liters per unit $ 2.00 per liter $15.00 per unit The company budgeted for production of 3,300 units in April, but actual production was 3,400 units. The company used 26,200 liters of direct material to produce this output. The company purchased 19,600 liters of the direct material at $2.1 per liter. The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for April is: Multiple Choice o $1,400 U o $1,400 F o $1,470F o $1,470 U