Degregorio Corporation makes a product that uses a material with the following direct material standards: Standard quantity Standard price 2.0 kilos per unit $10.00 per kilo The company produced 7,800 units in November using 15,900 kilos of the material. During the month, the company purchased 17,900 kilos of the direct material at a total cost of $175,420. The direct materials purchases variance is computed when the materials are purchased. The materials price variance for November is: O $3,580 V O $3,580 F O $2,876 F 0 $2,876 U