The following information is for Brennan Companys September production:

Standards:

Material 4.0 feet per unit @ $3.75 per foot

Labor 3.0 hours per unit @ $8.25 per hour

Actual:

Production 3,500 units produced during the month

Material 14,200 feet used; 14,700 feet purchased @ $3.70 per foot

Labor 10,400 direct labor hours @ $8.35 per hour

What is the material price variance (calculated at point of purchase)?

A. $ 735 F

B. $ 735 U

C. $710 F

D. $710 U