Zachary Corporation produces high-quality leather boots. The company has a standard cost system and has set the following standards for materials and labor: Leather (10 strips @ $18) $180 Direct labor (10 hours @ $10) $100 $300 Total prime cost During the year, Zachary produced 180 boots. Actual leather purchased was 2,000 strips at $15 per strip. There were no beginning or ending inventories of leather. Actual direct labor was 1,000 hours at $10 per hour. Compute the materials price variance. $6,000 F $6,000 U $5,400 F $5,400 U