The following materials standards have been established for a product:

Standard quantity per unit of output 1.9grams Standard price $18.00per gram

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

Actual materials purchased 5,800grams Actual cost of materials purchased $108,460Actual materials used in production 5,200grams Actual output 2,700units

What is the materials quantity variance for the month?

Multiple Choice

• $1,260 U.
• $1,309 U.
• $10,800 U.
• $11,220 U.