The following materials standards have been established for a particular product: Standard quantity per unit of output ....... Standard price.... 4.6 S19.40 feet per feet The following data pertain to operations concerning the product for the last month: .... Actual materials purchased ............... Actual cost of materials purchased ........ Actual matcrials used in production....... Actual output................. 1,100 feet $20,680 1,000 feet 100 units What is the materials price variance for the month? O $660 U O $600 U $660 F O $600 F