The following materials standards have been established for a particular product: Standard quantity per unit of output Standard price 6.1 pounds $14.90 per pound The following data pertain to operations concerning the product for the last month: Actual materials purchased Actual cost of materials purchased Actual materials used in production Actual output 7,350 pounds $64,580 6,850 pounds 870 units The direct materials purchases variance is computed when the materials are purchased. What is the materials quantity variance for the month? Multiple Choice O $4,393 U $22.991 U $7,450 U $13.557 U