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	0.6 hours	$18.00 per hour
Variable overhead	0.6 hours	$2.00 per hour

The company produced 4,800 units in April using 10,240 liters of direct material and 2,220 direct labor-hours. During the month, the company purchased 10,810 liters of the direct material at $7.10. per liter. The actual direct labor rate was $18.85 per hour and the actual variable overhead rate was $1.95 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:

$4,544 F

$4,544 U

$4,480 F

$4,480 U