$20.$ The following materials standards have been established for a particular product:

Standard quantity per unit of output $5\mathrm{.}0$ meters

Standard price $$17\mathrm{.}70$ per meter

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

Actual materials purchased $7,900$ meters

Actual cost of materials purchased $$143,780$

Actual materials used in production $7,400$ meters

Actual output $1,450$ units

What is the materials price variance for the month?

A$.$ $$3,950$ U

B$.$ $$2,730$ U

C$.$ $$8,400$ U

D$.$ $$10,400$ U