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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

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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: A. $1,360 F. B. $1,280 U. C. $3,750 F. D. $1,360 U. E. $1,280 F.

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