Quinn Company's Master Budget Called for 30,000 Units of Production

Quinn Company's master budget called for 30,000 units of production. Budgeted direct material costs at this level were $450,000 or $15 per unit. Quinn actually produced 32,000 units and incurred direct material costs of $496,000. What is Quinn's direct material variance using flexible budgeting?

A) $16,000 U
B) $46,000 U
C) $74,125 U
D) $16,000 F