The following materials standards have been established for a particular product: Standard quantity per unit of output Standard price 4.6grams $ 15.05per gram 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 3,100grams $ 44,020 2,400grams 300 units What is the materials quantity variance for the month? $9,940 U 0 $14,484 U 0 $15,3510 0 $10,535 U