The following materials standards have been established for a particular product: Standard quantity per unit of output ....... Standard price 7.3 Pounds $14.45 per pound The following data pertain to operations concerning the product for the last month: Actual materials purchased .. Actual cost of materials purchased. Actual materials used in production..... Actual output. 6,600 Pounds $91,740 5,900 Pounds 1,000 Units What is the materials quantity variance for the month? $19,460 F $20,230 F $9,730 U O $10,115 U