The following materials standards have been established for a particular product: Standard quantity per unit of output..............5.1 grams Standard price..................................$11.95 per gram The following data pertain to operations concerning the product for the last month: Actual materials purchased.......................6800 grams Actual cost of materials purchased.............$86360 Actual materials used in production..............6300 grams Actual output....................................1000 units What is the materials quantity variance for the month? A) $6,350 U B) $5,975 U C) $15,240 U D) $14,340 U