Diskind Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During October, the company budgeted for 7,200 units, but its actual level of activity was 7,150 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for October:

Data used in budgeting:

	Fixed element per month		Variable element per unit
Revenue			$34.70
Direct labor	$0		$6.70
Direct materials	0		13.20
Manufacturing overhead	42,000		2.20
Selling and administrative expenses	26,000		.70
Total expenses	$ 68,000		$22.80

Actual results for October:

Revenue	$249,300
Direct labor	$48,110
Direct materials	$95,680
Manufacturing overhead	$46,000
Selling and administrative expenses	$30,520

The spending variance for direct materials in October would be closest to:

$1,300 F

$640 U

$640 F

$1,300 U