Highland Inc. has provided the following data concerning one of the products in its standard cost system for its direct material. * Standard Quantity per Unit of Output..............4.8 ounces * Standard Price $6.90 per ounce The company has reported the following actual results for the product for September: * Actual output.......... 2,100 units * Raw materials purchased............... 10,500 ounces * Actual price of raw materials............... $7.80 per ounce * Actual cost of raw materials purchased.... $ 81,900 Raw materials used in production......... 10,090 ouncesThe raw materials PRICE VARIANCE for the month is closest to: Select one: a. $9,081 U b. $9,450 U C. $9,450 F d. $9,081 F