The standard cost of Product B manufactured by Almed Company includes two units of direct materials at $4.00 per unit. During June, 27,000 units of direct materials are purchased at a cost of $3.80 per unit, and 27,000 units of direct materials are used to produce 13,000 units of Product B.

What is the DM Quantity (Efficiency) Variance? Please indicate if the Variance if Favorable or Unfavorable by using an "F" or "U"