Assume the following:

The standard price per pound is $$2\mathrm{.}20.$

The standard quantity of pounds allowed per unit of finished goods is $4$ pounds.

The actual quantity of materials purchased was $53,000$ pounds, whereas the quantity of materials used in production was $50,600$ pounds.

The actual purchase price per pound of materials was $$2\mathrm{.}25.$

The company produced $13,000$ units of finished goods during the period.

What is the materials quantity variance?

Multiple Choice

$$3,080F$

$$5,280$ F

$$3,150$ F

$$5,400F$