The following materials standards have been established for a particular product:

Standard quantity per unit of output $4\mathrm{.}9$ pounds

Standard price $$13\mathrm{.}70$ per pound

The following data pertain to operations concerning the product for the last month:

Actual materials purchased $5,550$ pounds

Actual cost of materials purchased $$63,380$

Actual materials used in production $5,050$ pounds

Actual output $750$ units

The direct materials purchases variance is computed when the materials are purchased.

What is the materials quantity variance for the month?

Multiple Choice

$$5,710$ U

$$15,702$ U

$$18,838$ U

$$6,850$ U