The following materials standards have been established for a particular product: Standard quantity per unit of output 8.7 grams Standard price $15.30 per gram The following data pertain to operations concerning the product for the last month: Actual materials purchased 3,900 grams Actual cost of materials purchased $56,550 Actual materials used in production 3,600 grams Actual output 400 units What is the materials quantity variance for the month? $4,590 U $1,836 U O $1,740U $4,350 U