The following materials standards have been established for a particular product: The following data pertain to operations concerning the product for the last month: The direct materials purchases variance is computed when the materials are purchased. b. What is the materials quantity variance for the month? (Input the amount a as positive value. Leave no cells blank - be certain to enter " O " wherever required. Indicate the effect of each variance by selecting "F" for favorable, " U " for unfovorable, and "None" for no effect (i.e., zero variance). Omit the " $ " sign in your response.)