Assume That the Standard Cost to Make One Unit of Product

Multiple Choice

Assume that the standard cost to make one unit of product includes 12 units of raw materials at a price of $2 per unit. In Aug, 17,000 units of raw materials were purchased for $50,800, and 12,300 units of raw materials were used to produce 1,000 units of finished product.
What is the materials quantity variance?

A) $ 600 (U)
B) $1,800 (U)
C) $ 600 (F)
D) $1,200 (U)