The following materials standards have been established for a particular product: Standard quantity per unit of output Standard price 7.3 grams $6 per gram The following data pertain to operations concerning the product for the last month: Actual materials purchased Actual cost of materials purchased Actual materials used in production Actual output 27,400 grams $6.1 per gram 24,870 grams 3,400 units The materials price variance for the month is: $2,482 F O $2,740 F $2,482 U $2,740 U