The following materials standards have been established for a particulat product Standard quantity per unit of output..... 6.9 pounds Standard price...................................... $17.70 per pound The following data pertain to operations concerning the product for the last month: Actual materials purchased.................. 6,200 pounds Actual cost of materials purchased...... $113,460 Actual materials used in production..... 5,700 pounds Actual output........................................ 700 units What is the materials quantity variance for the month? A. 9,150 U B. 8,850 U C. 15,921 U D. 15,399 U