Walker Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost per Unit
Direct Materials	4.7 grams	$3.00 per gram	$14.10
Direct Labor	0.8 hours	$16.00 per hour	$12.80
Variable Overhead	0.8 hours	$4.00 per hour	$3.20

The company reported the following results concerning this product in November.

Actual output	9,000 units
Raw materials used in production	44,810 grams
Purchases of raw materials	47,300 grams
Actual direct labor-hours	7,870 hours
Actual cost of raw materials purchases	$132,440
Actual direct labor cost	$125,133
Actual variable overhead cost	$29,906

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for November is:

A. $7,530 U B. $7,028 U C. $7,530 F D. $7,028 F