Waterway Industries's variance report for the purchasing department reports 1400 units of material A purchased and 2600 units of material B purchased. It also reports standard prices of $2 for Material A and $3 for Material B. Actual prices reported are $2.10 for Material A and $2.80 for Material B. Waterway should report a total price variance of O $380 F $400U $400 F $380U