For Upton Company, the per-unit standards for direct materials are 14.8 gallons at $4.00 per gallon. Last month, 13,100 gallons of direct materials that actually cost $52,000 were used to produce 880 units of product. What was the company's materials quantity variance for last month?

		$400 Unfavorable
		$304 Unfavorable
		$400 Favorable
		$304 Favorable