Blossom Creations purchased 10100 feet of copper tubing at a price of $2.50 per foot and used 9800 feet during the period. The standard quantity allowed for the units produced is 9600 and the standard price of the copper tubing is $2.70 per foot. What is Blossom Creations' direct materials quantity variance for the period?

$810 unfavorable

$500 unfavorable

$540 unfavorable

$1350 unfavorable