Nicole Clothing manufactures embroidered jackets. It has reported the following standards for direct material and direct labor for the year:

Standard DM quantity per unit: 3 square feet

Standard cost per sq. foot: $3.80/sq. ft

Standard DL quantity per unit: 2 hours per unit

Standard DL cost per hour: $9.50/hr

Actual production was 14,000 jackets, with 33,600 total square feet used at an actual cost of $3.90/s q. ft. Total direct labor hours incurred were 25,720 at a total cost of $249,484. Compute the direct material quantity variance.

A.

$31,920 U

B.

$32,760 F

C.

$31,920 F

D.

$32,760 U