F, Inc is a manufacturer of components for a variety of devices. For example, F purchased 14,000 S to build 6,000 units. Per unit, the standard allows for 2 seconds. To make the 6,000 units, the company needed 12,500 people. F budgeted $0.75 per s, but because they obtained a $0.05 per s discount for purchasing more than 10,000 s, they only paid $0.70 per s.

What is Fs direct materials price variance for the period? Indicate if the variance is favorable or unfavorable by adding either a U or an F to