46. The following materials standards have been established for a particular product: Standard quantity per unit of output 7.6 Pounds Standard price $14.40 per pound The following data pertain to operations concerning the product for the last month: Actual materials purchased 6,700 Pounds Actual cost of materials purchased $92,450 Actual materials used in production 6,000 Pounds Actual output 1,125 Units What is the materials quantity variance for the month?

$36,720 F

$5,320 U

$26,640 U

$30,670 F