Assume the following:

The standard price per pound is $$2\mathrm{.}00.$

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 $50,900$ pounds.

The actual purchase price per pound of materials was $$2\mathrm{.}20.$

The company produced $13,000$ units of finished goods during the period.

What is the materials price variance?

Multiple Choice

$$10,689$ U

$$10,180$ U

$$10,689$ F

$$10,180$ F