Majer Corporation makes a product with the following standard costs:

Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit

Direct materials $6\mathrm{.}3$ ounces $ $4\mathrm{.}00$ per ounce $ $25\mathrm{.}20$

Direct labor $0\mathrm{.}6$ hours $ $14\mathrm{.}00$ per hour $ $8\mathrm{.}40$

Variable overhead $0\mathrm{.}6$ hours $ $4\mathrm{.}00$ per hour $ $2\mathrm{.}40$

The company reported the following results concerning this product in February.

Originally budgeted output $5,200$ units

Actual output $5,900$ units

Raw materials used in production $33,300$ ounces

Actual direct labor$-$hours $1,870$ hours

Purchases of raw materials $35,700$ ounces

Actual price of raw materials $ $37\mathrm{.}10$ per ounce

Actual direct labor rate $ $27\mathrm{.}60$ per hour

Actual variable overhead rate $ $5\mathrm{.}50$ 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 February is:

Multiple Choice

$$15,480$ F

$$15,417$ F

$$15,480$ U

$$15,417$ U