Assume that the standard cost to make one unit of product includes 15 units of raw materials at a price of $3 per unit. In July, 34,000 units of raw materials were purchased for $100,800, and 30,600 units of raw materials were used to produce 2,000 units of finished product.

What is the materials quantity variance?

a.	$2,400 (U)
b.	$1,800 (U)
c.	$1,200 (F)
d.	$1,200 (U)