Lindros Corporation makes hockey pucks, Following are the standard costs for producing the hockey pucks:

Inputs	Standard Quantity or Hours	Standard Price or Rate
Direct materials	2.0 kilos	$7.00 per kilo
Direct labor	1.1 hours	$13.00 per hour
Variable overhead	1.1 hours	$7.00 per hour

In June Lindros produced 4,800 hockey pucks using 10,290 kilos of the direct material and 2,270 direct labor-hours. During the month, Lindros purchased 10,860 kilos of the direct material at a cost of $76,740. The actual direct labor cost reported by Lindros was $38,239 and the actual variable overhead cost was $11,940.

Lindros applies variable overhead on the basis of direct labor-hours. The direct materials price variance is computed when the materials are purchased.

The materials price variance for June is: (Do not round intermediate calculations.)

Multiple Choice

A.) $720 F

B.) $720 U

C.) $580 U

D.) $580 F