The Following Data Relate to Product No

The following data relate to product no. 89 of Des Moines Corporation:
Direct material standard: 3 square feet at $2.50 per square foot
Direct material purchased: 30,000 square feet at $2.60 per square foot
Direct material consumed: 29,200 square feet
Manufacturing activity: 9,600 units completed
Assume that the company computes variances at the earliest point in time.
The direct-material quantity variance is:

A) $1,000F.
B) $1,000U.
C) $1,040F.
D) $1,040U.
E) $2,000F.