Majer Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours Standard Price or Rate $ 4.00 per ounce Standard Cost Per Unit $ 26.00 $ 11.20 $ 2.80 6.5 ounces 0.7 hours 0.7 hours $ 16.00 per hour $ 4.00 per hour The company reported the following results concerning this product in February. Originally budgeted output Actual output Raw materials used in production Actual direct labor-hours Purchases of raw materials Actual price of raw materials Actual direct labor rate 5,500 units 5,100 units 30,600 ounces 7,940 hours 33,000 ounces $ 72.90 per ounce $ 82.40 per hour Actual variable overhead rate $ 4.60 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 $10,200 F $10,200 U $10,137 U $10,137 F