Gilder Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	3.6 grams	$6.00 per gram	$21.60
Direct labor	1.1 hours	$11.00 per hour	$12.10
Variable overhead	1.1 hours	$6.00 per hour	$6.60

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

Originally budgeted output	8,100	units
Actual output	8,000	units
Raw materials used in production	28,300	grams
Purchases of raw materials	31,000	grams
Actual direct labor-hours	3,700	hours
Actual cost of raw materials purchases	$189,100
Actual direct labor cost	$44,030
Actual variable overhead cost	$21,090

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:

$3,100 U

$2,844 F

$2,844 U

$3,100 F