The budgeted and actual costs at Goodyear Company is as follows:

Budgeted costs	Actual costs
Materials (per tire): 12 lbs @ $1.80/lb	Total materials purchased: 840,000lbs
Labor (per tire): 4 hrs. @ $14/hr	Total cost of purchase: $1,554,000
Factory O/H (per tire): 3 hrs. @ $8/hr	Total material used: 849,600 lbs
	Labor (per tire): 4.1 hrs @ $13/hr
	Factory O/H (per tire): 2.8 hrs @ $8.50/hr

During October, Goodyear produced 72,000 tires.

The direct material quantity variance is:

Options:

	$25,920 (F)
	$25,920 (U)
	$44,400 (F)
	$44,400 (U)