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? O $9,730 U $19,460 F $20,230 F 0 $10,115 U