The following data relate to product no. 89 of Des Moines Corporation:

Direct material standard: 3 square feet at $2.50 per square foot

Direct material purchases: 30,000 square feet at $2.60 per square foot

Direct material consumed: 29,200 square feet

Manufacturing activity, product no. 89: 9,600 units completed

22. The direct-material quantity variance is:

A. $1,000F. B. $1,000U. C. $1,040F. D. $1,040U. E. $2,000F.