Current Attempt In Progress Sunland Company has a materials price standard of $2.00 per pound. 6300 pounds of materials were purchased at $2.20 a pound. The actual quantity of materials used was 6300 pounds, although the standard quantity allowed for the output was 6000 pounds. Sunland Company's materials price varlance Is $1200 U. O $1260 F. O $1260 U. $60 U.