Kent County Company produces a single product. The standard cost card for the product follows: Direct material Direct labor. Variable overhead. 3 pounds @ S4 pound = $12 per unit 2 hours a S8/hour -S16 per unit 2 hours a S5/hour - S10 per unit During a recent period the company produced 500 units of product. Various costs associated with the production of these units are given below: Units produced. Direct material used. Direct material purchased (3.000 pounds) Direct labor cost (950 hours). Variable overhead cost incurred. 500 1.600 pounds $12,300 $7,790 $4,655 The materials quantity variance is: $400 U $410 F $410 U $6,000 U