Cost standards for one unit of product no. C77: Direct material Direct labor Actual results: Units produced 3 pounds at $2.70 per pound 8.10 51.10 7 hours at $7.30 per hour 5,700 units 16,800 pounds at $2.90 Direct material purchased 26,100 pounds at $2.90 Direct material used Direct labor $ 75,690 48,720 288,260 40,600 hours at $7.10 Assume that the company computes variances at the earliest point in timee The direct-material quantity variance is: Multiple Choice $810F. $810U $24,300U $24,300F. None of the answers is correct