ABC uses these two basic components : the metal frame and the fabric to manufacture their umbrellas. The standard cost card for the sewing and assembly of each umbrella is as follows:

Budgeted data	Quantity	Cost	Total cost
Frame (each)	1	$12.00	$12.00
Fabric (metres)	2.25	$14.00	$31.50
Labour (hours)	3	$15.00	$45.00
Variable overhead (machine hours)	4	$2.00	$8.00
			$96.50

During May, actual production was 90 umbrellas. Normal production volume is 100 umbrellas. Additional actual data on the use of inputs for the month is as follows:

Materials Purchases

100 frames at $14.00 each

225 metres of fabric at $13.80 per metre

Issued to production

94 frames and 192 metres of fabric

Labour

Labour hours	Rate per hour	Total
100	$14	$1,400
200	$16	$3,200

Actual machine hours used was 400 hours and variable overhead incurred was $800.

What is the combined direct materials purchase price variance for frames and fabric?

Group of answer choices

$140 U

$245 U

$155 U

$150 U