The following materials standards have been established for a particular product: Standard quantity per unit of output Standard price 4.6grams $ 15.05 per gram 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 3,100 grams $44,020 2,400 grams 300units What is the materials quantity variance for the month? A) $9,940 U