Sheridan Company has a materials price standard of $2.60 per kilogram. 4080 kilograms of materials were purchased at $2.40 a kilogram. The actual quantity of materials used was 3420 kilograms, although the standard quantity allowed for the output was 3320 kilograms. Sheridan Company's materials price variance is

A)$716 F.

B)$816 F.

C)$816 U.

D)$684 U.