Majer Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 6.2 ounces 0.1 hours 0.1 hours Standard Price or Rate $ 3.00 per ounce $ 13.00 per hour $ 3.00 per hour Standard Cost Per Unit $18.60 $ 1.30 $ 0.30 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 Actual variable overhead rate 5, 300 units 5, 800 units 33,200 ounces 1,880 hours 33,700 ounces $ 27.10 per ounce $ 17.60 per hour $ 5.40 0 per hour Actual direct labor rate Actual variable overhead rate Help Save & Exit $ 17.60 per hour S 5.40 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 O $8,280 F O $8,217 F O $8,280 U $8,217 U