Degregorio Corporation makes a product that uses a material with the following direct material standards: Standard quantity 3.7 kilos per unit Standard price $5 per kilo The company produced 6,300 units in November using 23,780 kilos of the material. During the month, the company purchased 25,950 kilos of the direct material at a total cost of $124,560. The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for November is:

$2,350 F $2,256 F $2,350 U $2,256 U