Direct material standard: 4 square feet at $3.20 per square foot Direct material purchased: 30,000 square feet at $3.40 per square foot Direct material consumed: 29,600 square feet Manufacturing activity: 7,300 units completed Use the information to calculate the following variances. The direct-material quantity variance is:

Multiple Choice

• $1,360 U.

• $1,360 F.

• $1,280 U.

• $3,750 F.

• $1,280 F.