The following materials standards have been established for a particular product: Standard quantity per unit of output Standard price 5.6 pounds $14.40 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 6,600 pounds $64,080 6,100 pounds 820 units The direct materials purchases variance is computed when the materials are purchased. What is the materials quantity variance for the month? Multiple Choice $14,641 U 0 $7,200 U $7,200 u $21,715 U 0 $4,855 U $4,855 U