Sheridan Company has a materials price standard of $2.50 per kilogram. 3910 kilograms of materials were purchased at $2.10 a kilogram. The actual quantity of materials used was 3580 kilograms, although the standard quantity allowed for the output was 3480 kilograms. Sheridan Company's total materials variance is O $1314 F $100 F. O $11726 U. O $13140 U