Landram Corporation makes a product with the following standard costs: The company produced 4, 800 units in April using 10, 290 liters of direct material and 2, 270 direct labor-hours. During the month, the company purchased 10, 860 liters of the direct material at exist735. per liter. The actual direct labor rate was exist13.60 per hour and the actual variable overhead rate was exist6.80 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 April is: exist4, 830 F exist5, 072 U exist5, 072 F exist4, 830 U