Doogan Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Standard Price or Hours Rate 2.0 grams $ 7.00 per gram 1.2 hours $18.00 per hour 1.2 hours $ 6.00 per hour The company produced 4,400 units in January using 10,180 grams of direct material and 2,160 direct labor-hours. During the month, the company purchased 10,750 grams of the direct material at $7.20 per gram. The actual direct labor rate was $18.75 per hour and the actual variable overhead rate was $5.90 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 $9,660 F $9.936 U O O O $9,936 F 59.660 u $9.660 U O