Cullumber Creations purchased 8100 feet of copper tubing at a price of $2.60 per foot and used 7800 feet during the period. The standard quantity allowed for the units produced is 7600 and the standard price of the copper tubing is $2.80 per foot. What is Cullumber Creations' direct materials quantity variance for the period?

$840 unfavorable

$1400 unfavorable

$520 unfavorable

$560 unfavorable

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