Assume the following: The standard price per pound is $2.10. 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 50,100 pounds. The actual purchase price per pound of materials was $2.25. The company produced 13,000 units of finished goods during the period. What is the materials quantity variance?

Multiple Choice

A $3,990 U

B $3,990 F

C $4,275 U

D $4,275 F