Seaside Company produces picture frames. During the year 190,000 picture frames were produced. Materials and labor standards for producing the picture frames are as follows: Direct materials (2 pieces of wood $2.25) $4.50 Direct labor (2 hours a $10) $20.00 Seaside purchased and used 400,000 pieces of wood at $2.00 each and its actual labor hours were 360,000 hours at a wage rate of $10.50 What is the materials price variance? O a $135.000 Ob $170,000 Oc$100.000 Od $112.500U