Landram Corporation makes a product with the following standard costs: The company produced 4,400 units in April using 10,140 liters of direct material and 2,120 direct labor-hours. During the month, the company purchased 10,710 liters of the direct material at $7.40. per liter. The actual direct labor rate was $16.95 per hour and the actual variable overhead rate was $3.70 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: $9,380 F $9.916 U $9,916 F $9,380 U