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

Standard quantity	2.4	kilos per unit
Standard price	$6	per kilo

The company produced 6,600 units in November using 16,180 kilos of the material. During the month, the company purchased 18,220 kilos of the direct material at a total cost of $105,676. The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for November is:

a. $1,946 U

b. $2,040 F

c. $1,946 F

d. $2,040 U