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	1.6 hours	$12.00 per hour
Variable overhead	1.6 hours	$6.00 per hour

The company produced 5,000 units in April using 10,340 liters of direct material and 2,320 direct labor-hours. During the month, the company purchased 10,910 liters of the direct material at $7.30. per liter. The actual direct labor rate was $12.85 per hour and the actual variable overhead rate was $5.80 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:

$2,380 F

$2,482 U

$2,482 F

$2,380 U