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 $6.00 per gram. In January the company produced 3,400 units using 24.870 grams of the direct material. During the month the company purchased 27400 grams of the direct material at $610 per gram. The direct materials purchases variance is computed when the materials are purchased The material quantity variance for January is Maple Choice 5305 $300 u a 5300 o 5305F