Gilder Corporation makes a product with the following standard costs:

Standard Quantity or HoursStandard Price or RateStandard Cost PerUnitDirect materials5.3 grams$7.00 per gram$37.10Direct labor1.6 hours$18.00 per hour$28.80Variable overhead1.6 hours$7.00 per hour$11.20

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

Originallybudgetedoutput5,700unitsActual output5,600unitsRaw materials used in production28,470gramsPurchases of raw materials32,700gramsActual direct labor-hours5,400hoursActual cost of raw materials purchases$232,170Actual direct labor cost$102,060Actual variable overhead cost$36,180

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:

$3,270 F

$2,868 U

$3,270 U

$2,868 F