Crane Companyhas a materials price standard of $2.00 per pound. 5100 pounds of materials were purchased at $2.20 a pound. The actual quantity of materials used was 5100 pounds, although the standard quantity allowed for the output was 4300 pounds. Crane Company's materials price variance is

A. $1020 U.

B. $860 U.

C. $160 U.

D. $1020 F.