Puvo, Incorporated, manufactures a single product in which variable manufacturing overhead is assigned on the basis of standard direct labor-hours. The company uses a standard cost system and has established the following standards for one unit of product: Standard Quantity Standard Price or Rate Standard Cost Direct materials 1.5 pounds $ 6.75 per pound $ 10.12 Direct labor 0.5 hours $ 21.00 per hour $ 10.50 Variable manufacturing overhead 0.5 hours $ 5.00 per hour $ 2.50 During March, the following activity was recorded by the company: The company produced 6,000 units during the month. A total of 12,500 pounds of material were purchased at a cost of $35,000. There was no beginning inventory of materials on hand to start the month; at the end of the month, 2,500 pounds of material remained in the warehouse. During March, 3,200 direct labor-hours were worked at a rate of $21.50 per hour. Variable manufacturing overhead costs during March totaled $8,200. The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for March is:

• $19,000 F

• $6,750 U

• $6,750 F

• $19,000 U