Marigold Company has a materials price standard of $2.50 per kilogram. 4060 kilograms of materials were purchased at $2.20 a kilogram. The actual quantity of materials used was 3630 kilograms, although the standard quantity allowed for the output was 3530 kilograms. Marigold Company's total materials variance is

$968 F.

$1325 U.

$1075 U.

$100 F.