The following materials standards have been established for a particular product: Standard quantity per unit of output 8.1 Pounds Standard price $15.10 per pound The following data pertain to operations concerning the product for the last month: Actual materials purchased 6,840 Pounds Actual cost of materials purchased $93,500 Actual materials used in production 6,140 Pounds Actual output 1,300 Units What is the materials quantity variance for the month? $65,503 F $66,289 F $5,670 U $55,719 U