TB MC Qu$.10-144($Static$)$ Doogan Corporation makes a product $...$

Doogan Corporation makes a product with the following standard costs:

$\backslash$table$[[,$Standard Quantity,$],[,$or Hours,Standard Price or Rate$],[$Direct materials,$7\mathrm{.}4$ grams,$$2\mathrm{.}00$ per gram$],[$Direct labor,$0\mathrm{.}5$ hours,$$20\mathrm{.}00$ per hour$],[$Variable overhead,$0\mathrm{.}5$ hours,$$7\mathrm{.}00$ per hour$]]$

labor rate was $$19\mathrm{.}30$ per hour and the actual varlable overhead rate was $$6\mathrm{.}80$ per hour.

The company applles varlable overhead on the basis of direct labor$-$hours. The direct materlals purchases varlance Is computed when the materlals are purchased.

The materials quantity varlance for January Is:

Multiple Choice

$$1,411F$

$$1,660F$

$$1,660U$

$$1,411$