The following materials standards have been established for a particular raw material used in the company's sole product:

	Standard quantity per unit of output..........	0.5 pound
	Standard price............................................	$16.60 per pound

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

	Actual cost of materials.............................	$34,650
	Actual materials used in production..........	1,900 pounds
	Actual output.............................................	4,200 units

What is the materials quantity variance for the month?

a. $3,320 U

b. $3,320 F

c. $6,430 F

d. $3,110 U

e. $3,110 F