The following materials standards have been established for a particular product:

Standard quantity per unit of output	1.9 grams
Standard price	$18.00 per gram

The following data pertain to operations concerning the product for the last month:

Actual materials purchased	5,800 grams
Actual cost of materials purchased	$108,460
Actual materials used in production	5,200 grams
Actual output	2,700 units

The direct materials purchases variance is computed when the materials are purchased.

.What is the materials price variance for the month? A. $4,060 U B. $3,640 F C. $3,640 U D. $4,060 F

.What is the materials quantity variance for the month? A. $1,260 U B. $1,309 U C. $11,220 U D. $10,800 U