Sunland Company has a materials price standard of $2.40 per kilogram. 3960 kilograms of materials were purchased at $2.30 a kilogram. The actual quantity of materials used was 3630 kilograms, although the standard quantity allowed for the output was 3420 kilograms. Sunland Company's materials quantity variance is

$504 U.

$342 U.

$342 F.

$504 F.