The following materials standard have been established for a particular product:

Standard quantity per unit of output = 3.2 feet

Standard price = $10.10 per feet

The following data pertain to operation concerning the product for the last month:

Actual materials purchased = 5,900 feet

Actual cost of materials purchased = $60,475

Actual materials used in production = 5,400 feet

Actual output = 1,400 units

What is the materials price variance for the month?

A) $885 U

B) $810 U

C) $810 F

D) $885 U

Please help, my number keep coming out in the thousands.