Park Corporation makes a product that uses a material with the following standards: Standards quantity .................................. 8.4 pounds per unit Standard price ........................................ $6.00 per pound Standard cost ........................................ $50.40 per unit The company budgeted for production 5,800 units in September, but actual production was 5,900 units. The company used 50,210 pounds of direct material to produce this output. The company purchased 55,100 pounds of the direct material at $5.80 per pound. The direct materials purchases variance is computed when the materials are purchased. The materials price variance for September is: A. $11,020 F B. $9,912 U C. $9,912 F D. $11,020 U E. $8,640 U F. None of the above