Gilder Corporation makes a product with the following standard costs:

	Standard Quantity or Hours		Standard Price or Rate			Standard Cost Per Unit
Direct materials	6.50	grams	$	9.00	per gram	$	58.50
Direct labor	0.40	hours	$	15.00	per hour	$	6.00
Variable overhead	0.40	hours	$	8.00	per hour	$	3.20

The company reported the following results concerning this product in June:

Originally budgeted output	3,500	units
Actual output	3,660	units
Raw materials used in production	21,196	grams
Purchases of raw materials	24,196	grams
Actual direct labor-hours	1,220	hours
Actual cost of raw materials purchases	$200,830
Actual direct labor cost	$17,373
Actual variable overhead cost	$9,154

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 June is:

rev: 11_26_2016_QC_CS-71059

$23,086 F

$23,346 F

$23,346 U

$160 U