answer $13-14$

The following materials standards have been established for a particular product:

Standard quantity per unit of output

Standard price

$4\mathrm{.}6$ grams

$$,15\mathrm{.}05$ per gram

The following data pertain to operations concerning the product for the last month:

Actual materials purchased

Actual cost of materials purchased

Actual materials used in production

Actual output

$3,100$ grams

$ $44,020$

$2,400$ grams

$300$ units

What is the materials quantity variance for the month?

A$)$ $$9,940U$

B$)$ $$15,351U$

C$)$ $$14,484U$

D$)$ $$10,535U$

refer to the data in question $13.$ What was the Material Price Variance?

A$)$ $$2,635F$

B$)$ $$7,900U$

C$)$ $$7,900F$

D$)$ $$2,635U$