Hurren Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	4.9 grams	$4.00 per gram	$19.60
Direct labor	1.2 hours	$14.00 per hour	$16.80
Variable overhead	1.2 hours	$9.00 per hour	$10.80

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

Originally budgeted output	6,300	units
Actual output	6,200	units
Raw materials used in production	28,430	grams
Actual direct labor-hours	5,000	hours
Purchases of raw materials	32,300	grams
Actual price of raw materials purchased	$4.10	per gram
Actual direct labor rate	$14.90	per hour
Actual variable overhead rate	$8.70	per hour

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:

$3,230 U

$2,860 F

$2,860 U

$3,230 F