What is the materials quantity variance for the month?

A) $1,260 U.
B) $1,309 U.
C) $11,220 U.
D) $10,800 U.

Materials Quantity Variance

The difference between the expected and actual quantity of materials used in production, impacting materials cost.

Standard Quantity

This represents the expected amount of materials or inputs needed to produce a unit of product under normal conditions.

Actual Output

Actual output is the factual quantity of goods or services produced within a specified time frame, representing productivity.