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

Standard quantity per unit of output ---------- 7.3 pounds

Standard price ------------------------------------- $14.45 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 --------- $91,740

Actual materials used in production -------- 5,900 pounds

Actual output ------------------------------------- 1,000 units

What is the materials quantity variance for the month?

	a.	$19,460 F
	b.	$9,730 U
	c.	$10,115 U
	d.	$20,230 F