Google Company reports the following standards for one key product: Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 6.3 ounces $ 2.00 per ounce $ 12.60 Direct labor 0.8 hours $ 18.00 per hour $ 14.40 Variable overhead 0.8 hours $ 2.00 per hour $ 1.60 Google reported the following results for this product in February. Originally budgeted output 4,800 units Actual output 5,100 units Raw materials used in production 30,300 ounces Actual direct labor-hours 1,830 hours Purchases of raw materials 34,200 ounces Actual price of raw materials $ 77.10 per ounce Actual direct labor rate $ 67.60 per hour Actual variable overhead rate $ 5.90 per hour Google applies variable overhead on the basis of direct labor-hours. The direct materials quantity variance for February is: Multiple Choice $3,660 F $3,597 F $3,660 U $3,597 U