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

Standard quantity per unit of output		5.5	meters
Standard price	$	19.10	per meter

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

Actual materials purchased		9,100	meters
Actual cost of materials purchased	$	182,700
Actual materials used in production		8,600	meters
Actual output		1,540	units

What is the materials price variance for the month?

A. $2,610 U

B. $8,890 U

C. $9,600 U

D. $16,450 U