assume the following: the standard price per pound is $2.10. the standard quantity of pounds allowed per unit of finished goods is 4 pounds. the actual quantity of materials purchased and used in production is 50,300 pounds. the actual purchase price per pound of materials was $2.25. the company actually produced 13,000 units of finished goods during the period; however, its planning budget was based on 12,800 units. what is the materials quantity variance?