Turrublates Corporation makes a product that uses a material with the following standards: Standard quantity Standard price Standard cost 7.3 liters per unit $ 1.80 per liter $13.14 per unit The company budgeted for production of 3,100 units in April, but actual production was 3.200 units. The company used 24,100 liters of direct material to produce this output. The company purchased 19.400 liters of the direct material at $1.9 per liter. The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for April is: $1,406 $1,3320 $1,406 E $1,332E