Tharaldson Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 6.7 ounces 0.8 hours 0.8 hours Standard Price or Rate $ 4.00 per ounce $ 11.00 per hour $ 6.00 per hour Standard Cost Per Unit $26.80 $ 8.80 $ 4.80 The company reported the following results concerning this product in June. Originally budgeted output Actual output Raw materials used in production Purchases of raw materials Actual direct labor-hours Actual cost of raw materials purchases Actual direct labor cost Actual variable overhead cost 2,100 units 2,600 units 19,500 ounces 21,600 ounces 4,700 hours $ 40,600 $ 12,100 $ 3,050 The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for June is: Multiple Choice $8,320 F $3,910 F $3,910 U $8,320 U