Assume the following The standard price per pound is $210. The standard quantity of pounds allowed per unit of finished goods is 4 pounds. The actual quantity of materials purchased and used in production is 51,000 pounds. The actual purchase price per pound of materials was $2.25 The company actually produced 13,000 units of finished goods during the period; however, its planning budget was based on 12,800 units. What is the materials quantity variance? Multiple Choice O $2,100 F O $420 F O $2,250 F $2,250 U