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

Standard quantity	3.5	kilos per unit
Standard price	$7	per 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

or

$3,056 F

or

$3,150 U

or

$3,056 U