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Sun Company produces a product with standard costs for direct material as 12 kilograms per unit at $0.9 per kilogram. In December, it produced 1,000

Sun Company produces a product with standard costs for direct material as 12 kilograms per unit at $0.9 per kilogram.
In December, it produced 1,000 units using direct materials 14,000 kilograms at a total cost of $7,700.
What is the direct material quantity variance?
Select one:
a. $1,100F
b. $1,100U
c. $1,800F
d. $1,800U

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