Assume the following:

The standard price per pound is $$2\mathrm{.}05.$

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 $50,800$ 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

$$2,460U$

$$2,700F$

$$2,460F$

$$2,700U$