Concord Company has a materials price standard of $2.60 per kilogram. 4050 kilograms of materials were purchased at $2.30 a kilogram. The actual quantity of materials used was 3580 kilograms, although the standard quantity allowed for the output was 3480 kilograms. Concord Company's total materials variance is

$955 F.

$1482 U.

$1222 U.

$100 F.