Doogan Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Direct materials 2.0 grams $ 7.00 per gram Direct labor 1.6 hours $ 14.00 per hour Variable overhead 1.6 hours $ 2.00 per hour The company produced 4,600 units in January using 10,220 grams of direct material and 2,200 direct labor-hours. During the month, the company purchased 10,790 grams of the direct material at $7.40 per gram. The actual direct labor rate was $14.50 per hour and the actual variable overhead rate was $1.70 per hour. 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 January is:

a. $7,548 U
b. $7,548 F
c. $7,140 F
d. $7,140 U