Doogan Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Direct materials 2.0 grams $ 7.00 per gram Direct labor 0.5 hours $ 19.00 per hour Variable overhead 0.5 hours $ 5.00 per hour The company produced 4,700 units in January using 10,230 grams of direct material and 2,210 direct labor-hours. During the month, the company purchased 10,800 grams of the direct material at $7.20 per gram. The actual direct labor rate was $19.80 per hour and the actual variable overhead rate was $4.90 per hour. The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for January is: Multiple Choice $5,810 F $5,810 U $5,976 U $5,976 F