Degregorio Corporation makes a product that uses a material with the following direct material standards:

Standard quantity3.5kilos per unitStandard price$7per kilo

The company produced 7,500 units in November using 26,700 kilos of the material. During the month, the company purchased 28,850 kilos of the direct material at a total cost of $196,180. The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for November is:

$3,150 F

$3,056 F

$3,150 U

$3,056 U