The following data relate to product no. 27 of Altuve Corporation:

Direct material standard: 3 square feet at $2.40 per square foot

Direct material purchased: 29,000 square feet at $2.60 per square foot

Direct material consumed: 28,100 square feet

Manufacturing activity: 9,200 units completed.

Assume that the company computes variances at the earliest point in time. The direct material quantity variance is:

Group of answer choices

1,300 U

1,300 F

2,160 F

1,200 U

1,200 F