Gipple Corporation makes a product that uses a material with the quantity standard of 73 grams per unit of output and the price standard of S600 per gram. In January the company produced 3.400 units using 24.870 grams of the direct material During the month the company purchased 27400 grams of the direct material 56.10 per gram. The direct materials purchases variance is computed when the materials are purchased The materials quantity variance for January Choice $3050 53000 $300 5305F