$\backslash$table$[[,,,$Standard$],[,$Standard Quantity,Standard Price or Rate,Cost,$],[$Direct materials,$5\mathrm{.}8$ pounds,$$0\mathrm{.}60$ per pound,$$3\mathrm{.}48,],[$Direct labor,$0\mathrm{.}5$ hours,$$33\mathrm{.}50$ per hour,$$16\mathrm{.}75,],[$Variable manufacturing overhead,$0\mathrm{.}5$ hours,$$8\mathrm{.}50$ per hour,$$4\mathrm{.}25,]]$

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

The company produced $2,400$ units during the month.

A total of $19,400$ pounds of material were purchased at a cost of $$13,580.$

There was no beginning inventory of materials on hand to start the month; at the end of the month, $3,620$ pounds of material remained $i$

During March, $1,090$ direct labor$-$hours were worked at a rate of $$30\mathrm{.}50$ per hour.

Variable manufacturing overhead costs during March totaled $$14,061.$

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

The materials quantity variance for March is:

Multiple Choice

$$1,116$ U

$$1,302F$

$$1,302$ U

$$1,116F$