| The following materials standards have been established for a particular product: |
| Standard quantity per unit of output | 7.2 | Pounds |
| Standard price | $14.00 | per pound |
The following data pertain to operations concerning the product for the last month:
| Actual materials purchased | 6,620 | Pounds |
| Actual cost of materials purchased | $91,850 | |
| Actual materials used in production | 5,920 | Pounds |
| Actual output | 1,025 | Units |
| What is the materials quantity variance for the month? |
**Please show work! Thank you 🙂
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