Oddo Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost PerUnit
Direct materials	3.0 ounces	$7.80 per ounce	$23.40
Direct labor	0.9 hours	$15.00 per hour	$13.50
Variable overhead	0.9 hours	$6.00 per hour	$5.40

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

Originallybudgetedoutput	4,480	units
Actual output	4,280	units
Raw materials used in production	13,300	ounces
Actual direct labor-hours	15,060	hours
Purchases of raw materials	4,312	ounces
Actual price of raw materials	$7.60	per ounce
Actual direct labor rate	$19.10	per hour
Actual variable overhead rate	$6.10	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 December is:

$3,588 U

$3,496 F

$3,588 F

$3,496 U