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Data for Product X of Uranus Company are as follows: Direct material standard: 3 square feet at $2.90 per square foot Direct material purchased:

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Data for Product X of Uranus Company are as follows: Direct material standard: 3 square feet at $2.90 per square foot Direct material purchased: 30,000 square feet at $3.10 per square foot Direct material consumed: 28,800 square feet Manufacturing activity: 9,400 units completed The direct-material quantity variance is: A. $1,740 U. B. $1,860 U. C. $3,550 F. D. $1,860 F. E. $1,740 F.

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