The direct materials standards for the main product of Duchess Company are 8 grams of direct materials per product at a cost of $3 per gram. During April, 980 grams of direct material were used to produce 120 products at a direct materials cost of $2,900. The direct materials quantity variance for April was

$20 (U).

$60 (U).

$78 (U).

$118 (F).