Dana, Inc. recently completed 46,000 units of a product that was expected to consume 5 pounds of direct material per finished unit. The standard price of the direct material was $6.50 per pound. If the firm purchased and consumed 234,000 pounds in manufacturing (cost = $1,448,900), the direct-material quantity variance would be:

$26,000U.

$26,000F.

$72,100U.

$72,100F.

None of these.