Mystic Falls Inc. bottles and sells a popular soft drink. In 2009, the company had expected to sell 1 000 000 bottles but actually bottled and sold 900 000 bottles.

The standard direct materials cost for each bottle is $0.40 comprised of 10 grams at a cost of $0.04 per gram.

During 2009, 10 000 000 grams of material were purchased out of which 9 200 000 grams were used at a cost of $0.05 per gram. The direct materials price variance for 2009 was:

		$100 000 U
		$92 000 F
		$100 000 F
		$92 000 U