QUESTION 33 Assume that the standard cost to make one unit of product includes 12 units of raw materials at a price of $2 per unit. In August, 12.300 units of raw materials were actually used to produce 1,000 units of finished product. The total value of all the actual raw materials used was $36,900. What is the materials quantity variance? $1,200 (U) $1,800 (U) $600 (F) $600 (U)