The following materials standards have been established for a particular product: Standard quantity per unit of output 2 grams Standard price $18.00 per gram The following data pertain to actual operations concerning the product for the last month: Actual cost of materials purchased $20 per gram 5,400 grams Actual materials used in production Actual output 2.800 units Select the materials quantity variance Select the materials quantity variance 03,600 favorable 3,600 unfavorable O 7,200 unfavorable 10,800 unfavorable