The standard cost of Product B includes 2 units of direct matecials at $4 per unit. During June. 20620 units of direct materials were purchasod and uned at a coot of $4.9 per unit to produce 10000 units of Product B. Compute the variance requested below and indicate whether the variance is favorable or untavorable, by indcating U or F. Place the letter by the number, DO Nor add a space, Example, if the variance is 100 unfovorable, enter 1000 (DO NOT PUT 100 U) The Direct Materlals spending variance is $