TB MC Qu$.10-81($Static$)$ Bulluck Corporation makes a $...$

Bulluck Corporation makes a product with the following standard costs:

$\backslash$table$[[,$Standard Quantity or$,],[,$Hours,Standard Price or Rate$],[$Direct materials,$3\mathrm{.}5$ grams,$$1\mathrm{.}00$ per gram$],[$Direct labor,$0\mathrm{.}7$ hours,$$11\mathrm{.}00$ per hour$],[$Variable overhead,$0\mathrm{.}7$ hours,$$2\mathrm{.}00$ per hour$]]$

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

Actual output

Raw materials used in production

Actual direct labor$-$hours

Purchases of raw materials

Actual price of raw materials purchased

Actual direct labor rate

Actual variable overhead rate

$3,000$ units

$11,370$ grams

$1,910$ hours

$12,100$ grams

$$1\mathrm{.}20$ per gram

$$11\mathrm{.}40$ per hour

$$2\mathrm{.}10$ per hour

The company applies varlable overhead on the basis of direct labor$-$hours. The direct materlals purchases varlance is computed when the materlals are purchased.

The materlals quantity varlance for July Is:

Multiple Choice

$$870$ U

$$1,044U$

$$870F$

$$1\mathrm{.}044F$