Landram Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate
Direct materials	2.0 liters	$7.00 per liters
Direct labor	0.7 hours	$17.00 per hour
Variable overhead	0.7 hours	$3.00 per hour

The company produced 4,900 units in April using 10,250 liters of direct material and 2,230 direct labor-hours. During the month, the company purchased 10,820 liters of the direct material at $7.15. per liter. The actual direct labor rate was $17.90 per hour and the actual variable overhead rate was $2.90 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:

	$3,150 F
	$3,218 U
	$3,218 F
	$3,150 U