Kirkland Company produces a product requiring 22.6 pounds of material costing $6.10 per pound. During December, the company purchased 3,100 pounds of material for $21,400 and used the material to produce 140 products. What was the materials price variance for December?

		$2,490 Unfavorable
		$2,100 Favorable
		$2,100 Unfavorable
		$2,490 Favorable