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 1.5 hours $15.00 per hour Variable overhead 1.5 hours $3.00 per hour The company produced 4,500 units in April using 10,210 liters of direct material and 2,190 direct labor-hours. During the month, the company purchased 10,780 liters of the direct material at $7.20. per liter. The actual direct labor rate was $15.60 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: $8,470 F $8,712 U $8,712 F $8,470 U