Concord Company has a materials price standard of $$2\mathrm{.}40$ per kilogram. $4000$ kilograms of materials were purchased at $$2\mathrm{.}20$ a kilogram. The actual quantity of materials used was $3590$ kilograms, although the standard quantity allowed for the output was $3430$ kilograms.

Concord Company's materials quantity variance is

$$384F.$

$$686$ U$.$

$$686F.$

$$384$ U$.$