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 6,800 grams
Actual cost of materials purchased $86,360
Actual materials used in production 6,300 grams
Actual output 1,000 units
What is the materials quantity variance for the month?
a. $15,240 U
b. $6,350 U
c. $14,340 U
d. $5,975 U