The Following Materials Standards Have Been Established for a Particular

Multiple Choice

The following materials standards have been established for a particular product:
$$\begin{array} { | l | r | } \hline \text { Standard quantity per unit of output } & 1.7 \text { metres } \\\hline \text { Standard price } & \$ 19.80 \text { per metre } \\\hline\end{array}$$
The following data pertain to operations concerning the product for the last month:
$$\begin{array} { | l | r | } \hline \text { Actual materials purchased } & 5,800 \text { metres } \\\hline \text { Actual cost of materials purchased } & \$ 113,680 \\\hline \text { Actual materials used in production } & 5,100 \text { metres } \\\hline \text { Actual output } & 3,200 \text { wits } \\\hline\end{array}$$
What was the materials quantity variance for the month?

A) $6,664 favourable.
B) $6,732 favourable.
C) $13,720 unfavourable.
D) $13,860 unfavourable.