Gipple Corporation makes a product that uses a material with the quantity standard of $8\mathrm{.}2$ grams per unit of output and the price standard of $$6\mathrm{.}90$ per gram. In January the company produced $4,300$ units using $25,770$ grams of the direct material. During the month the company purchased $28,300$ grams of the direct material at $$7\mathrm{.}00$ per gram. The direct materials purchases variance is computed when the materials are purchased.

The materials price variance for January is:

Multiple Choice

$$3526F$

$$2,830U$

$$3526$ U

$52830F$