Tharaldson Corporation makes a product with the following standard costs:

Standard Quantity or HoursStandard Price or RateStandard Cost Per UnitDirect materials6.6ounces$5.00per ounce$33.00Direct labor0.8hours$10.00per hour$8.00Variable overhead0.8hours$5.00per hour$4.00

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

Originally budgeted output2,000unitsActual output2,500unitsRaw materials used in production19,000ouncesPurchases of raw materials21,500ouncesActual direct labor-hours4,900hoursActual cost of raw materials purchases$40,500Actual direct labor cost$12,000Actual variable overhead cost$3,000

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

• $12,500 F
• $4,709 U
• $12,500 U
• $4,709 F