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Blaster, Inc., manufactures portable radios. Each radio requires 3 units of Part XBEZ52, which has a standard cost of $2.00 per unit. During May, the

Blaster, Inc., manufactures portable radios. Each radio requires 3 units of Part XBEZ52, which has a standard cost of $2.00 per unit. During May, the company purchased 22,540 units of the part for a total of $46,207. Also during May, the company manufactured 5,380 radios, using 18,540 units of part XBEZ52. The direct materials purchases variance is computed when the materials are purchased. During May, the materials quantity variance for part XBEZ52 was:

$4,800 U

$4,800 F

$10,080 F

$10,080 U

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