Bridgeware Company has a materials price standard of $6.00 per pound. Two thousand pounds of materials were purchased at $6.60 a pound. The actual quantity of materials used was 2,000 pounds, although the standard quantity allowed for the output was 1,800 pounds.

32. Bridgeware Company's total materials variance is A) $2,400 U. B) $2,400 F. C) $2,520 U. D) $2,520 F.