Bumgardner Incorporated has provided the following data concerning one of the products in its standard cost system.

$\backslash$table$[[,,],[$Inputs$,$Standard Quantity or$,],[$Direct materials,$8\mathrm{.}0$ liters,$],[,,],[,,],[$The company has reported the following actual results for the product for April:,,$],[,,],[$Actual output,$7,400$ units,$],[$Raw materials purchased,$65,400$ liters,$],[$Actual price of raw materials,$$5\mathrm{.}70$ per liter,$],[$Raw materials used in production,$59,210$ liters,$]]$

The direct materials purchases variance is computed when the materials are purchased.

The raw materials quantity variance for the month is closest to:

Multiple Choice

$$ $$50F$

$$57F$

$$ $$50U$