Swifty Corporation's variance report for the purchasing department reports 1800 units of material A purchased and 3100 units of material B purchased. It also reports standard prices of $3 for Material A and $6 for Material B. Actual prices reported are $3.10 for Material A and $5.80 for Material B. Swifty should report a total price variance of O $490 U. $490 F O $440 F. $440 U.