Concord Corporation planned to use 1 yard of plastic per unit budgeted at $91 a yard. However, the plastic actually cost $90 per yard. The company actually made 2900 units, although it had planned to make only 2300 units. Total yards used for production were 2960. How much is the total materials variance?

$54600 U

$2960 F

$2500 U

$5460 U