A company makes dining chairs, for which the following standards have been developed:

	Standard Inputs Expected for Each Unit of Output	Standard Price Expected per Unit of Output
Direct materials	20 kilograms	$2 per kilogram
Direct labour	6 hours	$8 per hour

During August, production of 100 chairs was expected, but 110 chairs were actually completed. Direct materials purchased and used were 2,100 kilograms at an actual price of $2.20 per kilogram. Direct labour cost for the month was $6,210, and the actual pay per hour was $9.00.

What is the direct-material efficiency variance for the month of August?

		$200 U
		$200 F
		$420 U
		$420 F