The following materials standards have been established for a particular product 4.6 Standard quantity per unit of output Standard price grams S 15.05 per gram The following data pertain to operations concerning the product for the last month: 3,100 S 44,020 2,400 300 grams Actual materials purchased Actual cost of materials purchased Actual materials used in production Actual output grams units What is the materials quantity variance for the month?
A) $9,940 U
B) $15,351 U
C) $14,484 U
D) $10,535 U