Crane Company has a materials price standard of $2.40 per kilogram. 3900 kilograms of materials were purchased at $2.10 a kilogram. The actual quantity of materials used was 3550 kilograms, although the standard quantity allowed for the output was 3350 kilograms. Crane Company's materials quantity variance is

($1005 F)

(. $480 F.)

($480 U.)

($1005 U.)