Carskadon Corporation makes a product that uses a material with the following direct material standards: The company produced 3,000 units in December using 6,270 pounds of the material. During the month, the company purchased 7,100 pounds of the direct material at a total cost of $13,490. The direct materials purchases variance is computed when the materials are purchased. The materials price variance for December is: A) $710 F B) $710 U C) $660 F D) $660 U