Luma Inc. has provided the following data concerning one of the products in its standard cost system. Standard Quantity or Hours per Unit of Output 4.8 ounces Inputs Direct materials Standard Price or Rate $6.90 per ounce The company has reported the following actual results for the product for September: Actual output Raw materials purchased Actual price of raw materials Actual cost of raw materials purchased Raw materials used in production 2,100 units 10,500ounces $ 7.80per ounce $ 81,900 10,090ounces The raw materials quantity variance for the month is closest to: O $69 F O $78 F $78U 0$69 U U