Fluegge Inc. has provided the following data concerning one of the products in its standard cost syst Variable manufacturing overhead is applied to products on the basis of direct labor-hours. Standard Quantity or Hours per Standard Price or Inputs Direct materials Direct labor Variable manufacturing overhead Unit of Output 5.7liters 0.70hours Rate S 5.40per liter 20.60per hour 0.70hours 5.50per hour The company has reported the following actual results for the product for December: Actual output Raw materials purchased Actual price of raw materials Actual cost of raw materials purcha Raw materials used in production Actual direct labor-hours Actual direct labor rate Actual direct labor cost Actual variable overhead rate Actual variable overhead cost 4,100units 25,100 liters 4.80 per liter S 120,480 23,360liters 2,700hours 21.20per hour S 57,240 S 5.90per hour S 15,930 36) The raw materials quantity variance for the month is closest to: A) $54 F B) $48 F C) $48 U D) S54 U