If the direct material standard is 3 square feet at $2.40 per square foot, direct material purchased was 31,000 square feet at $2.50 per square foot, direct material used was 29,900 square feet, and 9,800 units completed, the direct material quantity variance is: Multiple Choice 0 $1,200 U. O $1,250 U. $1,250 F. o oo $4,760 F. $4,760F. O $1,200 F