What is the materials quantity variance for the month?

A) $5,916 U.
B) $8,550 U.
C) $8,700 U.
D) $5,814 U.

The materials quantity variance is calculated as the difference between the standard quantity allowed for the actual output and the actual quantity used, multiplied by the standard price per unit. The standard quantity allowed for the actual output is 1,200 units * 6.8 metres/unit = 8,160 metres. The actual quantity used is 8,500 metres. The variance is (8,160 metres - 8,500 metres) * $17.10/metre = -340 metres * $17.10/metre = -$5,814 U, indicating an unfavorable variance since more materials were used than the standard allows.