The following data relates to QA firm. Cost standards:

Direct material	3 kg @ $2.50 per kg		$7.50
Direct labour	5 hours @ $7.50 per hour		$37.50

Actual results:

7,800 units were produced.

Direct material purchased	25,000 kg @ $2.60		$65,000
Direct material used	23,100 kg
Direct labour	40,100 hours @ $7.30		$292,730

Calculate the direct material quantity variance.A.

$780 (F)

B.

$750 (U)

C.

$800 (F)

D.

$750 (F)

Clear my choice