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The following materials standards have been established for a particular product: Standard quantity per unit of output 1.7 meters Standard price $19.80 per meter The

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

Standard quantity per unit of output 1.7 meters
Standard price $19.80 per meter

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

Actual materials purchased 5,800 meters
Actual cost of materials purchased $113,680
Actual materials used in production 5,100 meters
Actual output 3,200 units

What is the materials quantity variance for the month?

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