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	$15.00 per hour
Variable overhead	0.7 hours	$5.00 per hour

The company produced 4,500 units in April using 10,130 liters of direct material and 2,110 direct labor-hours. During the month, the company purchased 10,700 liters of the direct material at $7.10. per liter. The actual direct labor rate was $15.50 per hour and the actual variable overhead rate was $5.00 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:

A.$7,910 F

B.$8,023 U

C.$8,023 F

D.$7,910 U