Sunland Company has a materials price standard of $$5$ per pound. $4400$ pounds of materials were purchased at $$5\mathrm{.}20$ a pound. The actual quantity of materials used was $4400$ pounds while the standard quantity allowed for the output was $3900$ pounds.

Sunland Company's materials quantity variance is

$$ $$2500$ U$.$

$$2600F.$

$$2500F.$

$$2600$ U$.$