The following materials standards have been established for a particular product: Standard quantity per unit of output 1.7 meters Standard price $19.80 per meter BER The following data pertain to operations concerning the product for the last month: Actual price $19.60 per meter Actual materials used in production 5,100 meters Actual output 3,200 units What is the materials quantity variance for the month? O A. $13,720 U OB. $6,732 F C. $13,860 U D. $6,664 F The following materials standards have been established for a particular product: Standard quantity per unit of output 8.3 grams Standard price $19.15 per gram The following data pertain to operations concerning the product for the last month: Actual total cost of material used in production $141,375 Actual materials used in production Actual output 700 units 7,500 gram What is the materials price variance for the month? O A. $2,250 F B. $7,540 U C. $24,317 U OD. $7,660 U D