Fluegge Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

Inputs	Standard Quantity or Hours per Unit of Output			Standard Price or Rate
Direct materials		5.7	liters	$	5.40	per liter
Direct labor		0.70	hours	$	20.60	per hour
Variable manufacturing overhead		0.70	hours	$	5.50	per hour

The company has reported the following actual results for the product for December:

Actual output		4,100	units
Raw materials purchased		25,100	liters
Actual price of raw materials	$	4.80	per liter
Actual cost of raw materials purchased	$	120,480
Raw materials used in production		23,360	liters
Actual direct labor-hours		2,700	hours
Actual direct labor rate	$	21.20	per hour
Actual direct labor cost	$	57,240
Actual variable overhead rate	$	5.90	per hour
Actual variable overhead cost	$	15,930

The raw materials price variance for the month is closest to:

Multiple Choice

• $15,060 U

• $14,016 F

• $15,060 F

• $14,016 U