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:

During March, the following activity was recorded by the company:

The company produced $3,600$ units during the month.

A total of $8,900$ pounds of material were purchased at a cost of $$24,920.$

There was no beginning inventory of materials on hand to start the month; at the end of the month, $1,780$ pounds of material remained in the warehouse.

During March, $2,000$ direct labor$-$hours were worked at a rate of $$9\mathrm{.}50$ per hour.

Variable manufacturing overhead costs during March totaled $$2,200.$

The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for March is:

Multiple Choice

$$6,450F$

$$12,520$ F

$$12,520$ U

$$6,450$ U