Cost standards for one unit of product no. C77:
Direct material	3 pounds at $2.80 per pound	$	8.40
Direct labor	6 hours at $7.60 per hour		45.60
Actual results:
Units produced	6,800 units
Direct material purchased	27,100 pounds at $3.00	$	81,300
Direct material used	20,100 pounds at $3.00		60,300
Direct labor	41,400 hours at $7.40		306,360

Use the information to compute the following variances. The direct-material quantity variance is:

Multiple Choice

$840 F.

$840 U.

$18,760 U.

$18,760 F.

None of the answers is correct.