The following materials standards have been established for a particular product:
Standard quantity per unit of output..............5.1 grams
Standard price..................................$11.95 per gram
The following data pertain to operations concerning the product for the last month:
Actual materials purchased.......................6800 grams
Actual cost of materials purchased.............$86360
Actual materials used in production..............6300 grams
Actual output....................................1000 units
What is the materials quantity variance for the month?
A) $6,350 U
B) $5,975 U
C) $15,240 U
D) $14,340 U