Degregorio Corporation makes a product that uses a material with the following direct material standards:

Standard quantity	3.7	kilos per unit
Standard price	$5.00	per kilo

The company produced 6,300 units in November using 23,780 kilos of the material. During the month, the company purchased 25,950 kilos of the direct material at a total cost of $124,560. The direct materials purchases variance is computed when the materials are purchased. The materials price variance for November is:

$4,486 F

$4,486 U

$5,190 F

$5,190 U