Oriole Company has a materials price standard of $2.40 per kilogram. 3930 kilograms of materials were purchased at $2.30 a kilogram. The actual quantity of materials used was 3570 kilograms, although the standard quantity allowed for the output was 3470 kilograms. Oriole Company's materials price variance is

$357 U.

$393 U.

$293 F.

$393 F.