The following materials standards have been established for a particular product: Standard quantity per unit of output Standard price 4.6 pounds $13.40 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 5,100 pounds $63,080 4,600 pounds 720 units The direct materials purchases variance is computed when the materials are purchased. What is the materials quantity variance for the month? Multiple Choice $6,184 U $15,931 U $17,259 U $6,700 U