The following materials standards have been established for a particular product: Standard quantity per unit of output 4.6 grams Standard price exist15.05 per gram The following data pertain to operations concerning the product for the last Actual materials used in production 2, 400 grams Actual output 300 units What is the materials quantity variance for the month? a. exist9, 940 U b. exist15, 351 U c. exist14, 484 U d. exist10, 535 U