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

Standard quantity per unit of output	8.5	Pounds
Standard price	$15.50	per pound

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

Actual materials purchased	6,920	Pounds
Actual cost of materials purchased	$94,100
Actual materials used in production	6,220	Pounds
Actual output	1,400	Units

What is the materials quantity variance for the month?

	$90,350 F
	$88,040 F
	$77,190 U
	$5,950 U