Gipple Corporation makes a product that uses a material with the quantity standard of $7\mathrm{.}3$ grams per unit of output and the price standard of $$6\mathrm{.}00$ per gram. In January the company produced $3,400$ units using $24,870$ grams of the direct material. During the month the company purchased $27,400$ grams of the direct material at $$610$ per gram. The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for January is:

Muliple Choice

$$300F$

$$300U$

$$305F$

$$305$