To produce 1400 units of product Plast last year, Zenith plc used 9,000 pounds of Material B, costing $63,000. Zenith has established the standard of using 7.2 pounds of Material B per unit of Plast, at a price of $6.9 per pound. Calculate the materials price variance associated with producing 1400 units, and indicate whether it is favorable (F) or unfavorable (U): Numeric Response