Vaughn Manufacturing has a materials price standard of $2.00 per pound. 6900 pounds of materials were purchased at $2.20 a pound. The actual quantity of materials used was 6900 pounds, although the standard quantity allowed for the output was 5500 pounds. Vaughn Manufacturing's materials price variance is

$1380 U. (A)

$1100 U. (B)

$1380 F. (C)

$280 U. (D)