The direct materials standards for the main product of Capo Corp are 8 grams of direct materials per unit at a cost of $3 per gram. During April, 969 grams of direct materials were used to produce 122 units at a direct materials cost of $2,900. The direct materials quantity variance for April was

• A. $77 (U).
• B. $27 (U).
• C. $57 (U).
• D. None of the above
• E. $97 (F).