Standard manufacturing costs

Quantity

Price per quantity

Standard per unit

Direct Material $($wood pulp$)$

$1\mathrm{.}5$ lbs

$$0\mathrm{.}50$

$$0\mathrm{.}75$

Direct labor

$0\mathrm{.}5$ LH$*$

$$18\mathrm{.}00$

$$9\mathrm{.}00$

Variable manufacturing overhead$**$

$2$ MH$*$

$$1\mathrm{.}00$

$$2\mathrm{.}00$

Total cost per unit

$$11\mathrm{.}75$

$*$LH $=$ labor hours; MH $=$ machine hours

$**$variable overhead is applied based on machine hours

Actual manufacturing data

Actual production $6,000$ units

$8,900$ lbs of material costing $$4,895$ was purchased and used

$3,200$ direct labor hours were worked for a total cost of $$57,920$

$11,800$ machine hours were logged and total variable overhead was $$14,750$

What is the direct materials quantity variance?

Group of answer choices

$$445$U

$$445$F

$$50$U

$$50$F