At the beginning of the month, the following was determined for a particular product:

Standard Quantity of material per unit produced 8.0 lbs. Standard Price of material $ 3.00 per lb. Budgeted Units to be produced 6,800 units The following data pertain to operations concerning the product for the last month: Actual Quantity of materials purchased 58,000 lbs. Actual Cost of materials purchased $ 168,200 Beginning Materials Inventory 1,000 lbs. Ending Materials Inventory 2,000 lbs. Actual Units Produced 7,000 units What was the Materials Quantity Variance for the month? $2,900.00 Unfavorable $3,000.00 Unfavorable $6,000.00 Unfavorable $7,800.00 Unfavorable None of the above