The following materials standards have been established for a particular product: Standard quantity per unit of output 7.3 pounds Standard price dollar 14,45 per pound The following data pertain to operations concerning the product for the last month: Actual materials purchased 6,600 pounds Actual cost of materials purchased dollar 91,740 Actual materials used in production 5,900 pounds Actual output 1,000 units What is the materials quantity variance for the month? Dollar 19,460 F dollar 9,760 U dollar 10,115 U dollar 20,230 F