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

Standard quantity per unit of output		5.6	pounds
Standard price	$	14.40	per pound

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

Actual materials purchased		6,600	pounds
Actual cost of materials purchased	$	64,080
Actual materials used in production		6,100	pounds
Actual output		820	units

The direct materials purchases variance is computed when the materials are purchased.

What is the materials quantity variance for the month?

• $4,855 U

• $14,641 U

• $21,715 U

• $7,200 U