During March, the following actlvity was recorded by the company: - The company produced 7,000 units during the month. - A total of 22,000 pounds of materlal were purchased at a cost of $61,600. - There was no beginning inventory of materlals on hand to start the month; at the end of the month, 4,400 pounds of materlal remalned in the warehouse. - During March, 4,400 direct labor-hours were worked at a rate of $26.50 per hour. - Varlable manufacturing overhead costs during March totaled \$16,700. The direct materlals purchases varlance is computed when the materlals are purchased. The materlals quantity varlance for March is: Multple Choice $800= $35,100 $35,100F $800U