Kibodeaux Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Inputs
Direct materials	8.2 liters	$7.00 per liter	$57.40
Direct labor	0.2 hours	$30.00 per hour	$6.00
Variable overhead	0.2 hours	$3.00 per hour	$.60

The company budgeted for production of 4,000 units in June, but actual production was 4,100 units. The company used 33,210 liters of direct material and 755 direct labor-hours to produce this output. The company purchased 35,210 liters of the direct material at $6.90 per liter. The actual direct labor rate was $30.70 per hour and the actual variable overhead rate was $2.80 per hour. The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for June is:

	$820 F
	$2,870 U
	$2,870 F
	$820 U