Assume that the standard cost to make one unit of product includes 15 units of raw materials at a priceof $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) C. $1,200 (F) B. $1,800 (U) D. $1,200 (U)