Turrubiates Corporation makes a product that uses a material with the following standards:

Standard quantity 7.5 liters per unit

Standard price $ 1.20 per liter

The company budgeted for production of 2,400 units in April, and the actual production was 2,400 units. The company used 16,410 liters of direct material to produce this output. The company purchased 16,410 liters of the direct material at $1.10 per liter.

The direct materials quantity variance is computed based on materials used in production

The materials quantity variance for April is:

A.$1,908 U

B.$810 U

C.$1,908 F

D.$810 F

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