The following data pertain to operations concerning the product for the last month: Actual materials purchased 6,300 pounds Actual cost of materials purchased $63,880 Actual materials used in production 5,800 pounds Actual output 800 units The direct materials purchases variance is computed when the materials are purchased. What is the materials quantity variance for the month?

Multiple Choice $5,070 U $15,007 U $21,016 U $7,100 U