Gilder Corporation makes a product with the following standard costs:

	Standard Quantity or Hours		Standard Price or Rate				Standard Cost Per Unit
Direct materials	6.40	grams	$8.00	per gram			$51.20
Direct labor	0.35	hours	$14.00	per hour			$ 4.90
Variable overhead	0.35	hours	$ 7.00	per hour			$ 2.45

The company reported the following results concerning this product in June:

Originally budgeted output	3,400	units
Actual output	3,540	units
Raw materials used in production	20,524	grams
Purchases of raw materials	23,424	grams
Actual direct labor-hours	1,040	hours
Actual cost of raw materials purchases	$173,340
Actual direct labor cost	$13,780
Actual variable overhead cost	$6,553

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The materials price variance for June is:

Noreen 4e Rechecks 2017-24-03

a. $13,822 U

b. $14,052 U

c. $14,052 F

d. $13,822 F