Doogan Corporation makes a product with the following standard costs: The company produced 4,500 units in January using 10,110 grams of direct materiat and 2;090 directlabor-hours. During the month, the company purchased 10,680 grams of the direct material at $7.25 per gram. The actual direct labor rate was $13.60 per hour-and the actual variable overheadrate was $6.90 per hour: The company applies variable overhead on the basis of direct labor-hours. The difect-materials purchases variance is computed when the materials are purchased. The materials quantity variance for January is: The materials quantity variance for January is: Multiple Choice $770 F 88.048U $7770U 28048f