Bridgeware Company has a materials price standard of $6.00 per pound. Two thousand pounds of materials were purchased at $6.60 a pound. The actual quantity of materials used was 1,600 pounds, although the standard quantity allowed for the output was 1,800 pounds.

Bridgeware Company's materials quantity variance is?

Multiple Choice

• $1,200 F

• $1,200 U

• $1,320 F

• $1,320 U