Hartman Industries produces and markets a single item. The firm measures its operations in units for budgeting and performance evaluation purposes. In August, Hartman budgeted for 6,900 units; however, the actual production output reached 6,940 units. The company has disclosed the following details regarding its budgeting formulas and the actual outcomes for August:

Data used in budgeting:
Fixed element per month
Variable element per unit

Revenue: $0 fixed, $32.10 variable
Direct labor: $0 fixed, $5.00 variable
Direct materials: $0 fixed, $13.60 variable
Manufacturing overhead: $31,500 fixed, $1.20 variable
Selling and administrative expenses: $23,700 fixed, $0.70 variable
Total expenses: $55,200 fixed, $20.50 variable

Actual results for August:
Revenue: $219,604
Direct labor: $34,990
Direct materials: $94,364
Manufacturing overhead: $39,668
Selling and administrative expenses: $29,888

The spending variance for direct materials in August would be closest to:

A) $524 F
B) $20 F
C) $20 U
D) $524 U