$7,200 Unfavorable C. $8,400 Unfavorable D. $6,000 Favorable Biery Corporation makes a product with the following standard costs: Standard Quantity or HoursStandard Price or Rate Direct materials.... 1.3 liters 0.6 hours 0 6 hours $6,00 per liter $19.00 per hour $3.00 per hour Direct labor Variable overhead The company produced 4,100 units in April using 5,380 liters of direct material and 2,610 direct labor-hours. During the month, the company purchased 6,000 liters of the direct material at $5.80 per liter. The actual direct labor rate was $19.80 per hour and the actual variable overhead rate was $2.90 per hour. The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. 1I. The materials quantity variance for April is: A. $290 F B. $290 U C. $300 F $300 U