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

Standard quantity	2.1	kilos per unit
Standard price	$9.00	per kilo

The company produced 5,400 units in November using 11,650 kilos of the material. During the month, the company purchased 13,660 kilos of the direct material at a total cost of $120,208. The direct materials purchases variance is computed when the materials are purchased. The materials price variance for November is:

$2,028 F

$2,028 U

$2,732 F

$2,732 U