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

Direct material standard: 5 square feet at $2.60 per square foot

Direct material purchased: 37,000 square feet at $2.70 per square foot

Direct material consumed: 35,700 square feet

Manufacturing activity: 7,000 units completed

Use the information to calculate the following variances.

The direct-material quantity variance is:

Multiple Choice

• $1,890 F.
• $1,890 U.
• $1,820 U.
• $4,560 F.
• $1,820 F.