Doogan Corporation makes a product with the following standard costs: Standard Quantity or Standard Price or Hours Rate Direct materials 2.0 grams $ 7.00 per gram Direct labor 1.4 hours $16.00 per hour Variable overhead 1.4 hours $ 4.00 per hour The company produced 4,400 units in January using 10.200 grams of direct material and 2.180 direct labor- hours. During the month, the company purchased 10.770 grams of the direct material at $7.10 per gram. The actual direct labor rate was $16.65 per hour and the actual variable overhead rate was $4.00 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 $9.800 F $9.940 U $9,940 F $9,800 U