The following materials standards have been established for a particular product: Standard quantity per unit of output........ Standard price........ 1.7 meters $19.80 per meter 25 The following data pertain to operations concerning the product for the last month: Actual materiale purchased......... . Actual cost of materiale purchased..... Actual materials used in production....... Actual output...... .. .. ... 5,800 meters $443,689 5,100 meters 3,200 units What is the materials quantity variance for the month? A. $13,720 U B. $6,732 F C. $13,860 U D. $6,664 F