Majer Corporation makes a product with the following standard costs:

	Standard Quantity or Hours			Standard Price or Rate			Standard Cost Per Unit
Direct materials		6.4	ounces	$	3.00	per ounce	$	19.20
Direct labor		0.4	hours	$	13.00	per hour	$	5.20
Variable overhead		0.4	hours	$	5.00	per hour	$	2.00

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

Originally budgeted output		4,800	units
Actual output		4,900	units
Raw materials used in production		30,230	ounces
Actual direct labor-hours		1,910	hours
Purchases of raw materials		32,600	ounces
Actual price of raw materials	$	2.90	per ounce
Actual direct labor rate	$	12.40	per hour
Actual variable overhead rate	$	4.90	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 February is:

Multiple Choice

• $3,277 F

• $3,390 U

• $3,390 F

• $3,277 U