The following materials standards have been established for a product:

Standard quantity per unit of output 6.8metres Standard price $17.10per metre

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

Actual materials purchased 9,000metres Actual cost of materials purchased $156,600Actual materials used in production 8,500metres Actual output 1,200units

What is the materials quantity variance for the month?

Multiple Choice

• $5,814 U.
• $5,916 U.
• $8,550 U.
• $8,700 U.