The standard cost of Product B includes 2 units of DM at $3 per unit. During June, 19690 units of Dm were purchased and used at a cost of $3.2 per unit to produce 10000 units of Product B.

Compute the variance requested below and indicate whether the variance is favorable or unfavorable, by indicating U or F. Place the letter by the number, DO NOT add a space.

Example, if the variance is 100 unfavorable, enter 100U (DO NOT PUT 100 U)

The Direct Materials Quantity variance is $?

How do you know that the answer is favorable?