The standard cost of Product B includes 2 units of DM at $3 per unit Durimg Jurv, 19740 units of Dm were purchasod and used at a cost of $3.3 per unit to produce 10000 units of Product B Compute the variance recuested 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 1000 (DO NOT PUT 100 U) The Direct Materials Quantity variance is $