D) $192 unfavorable 21. The following materials standards have been established for a particular product: Standard quantity per unit of output........... 4.6 grams Standard price. $15.05 Per gram The following data pertain to operations concerning the product for the last month: Actual materials purchased and used ......... 2,400 grams Actual cost of materials purchased............. $33,600 Actual output ...... 300 units What is the materials quantity variance for the month? A) B) C) D) $9,940 U $15,351 U $14,484 U $10,535 U 5