Crichton Company the Following Information Is for Crichton Company's July

Multiple Choice

Crichton Company The following information is for Crichton Company's July production:
$\begin{array}{ll}\textbf { Standard: }\\\text { Material } & 3.0 \text { feet per unit } @ \$ 4.20 \text { per foot } \\\text { Labor } & 2.5 \text { hours per unit } @ \$ 7.50 \text { per hour }\end{array}$

$\begin{array}{ll}\textbf { Actual: }\\\text { Production } & 2,750 \text { units produced during the month } \\\text { Material } & 8,700 \text { feet used; } 9,000 \text { feet purchased @ } \$ 4.50 \text { per foot } \\\text { Labor } & 7,000 \text { direct labor hours } \$ 7.90 \text { per hour }\end{array}$ (Round all answers to the nearest dollar.)
Refer to Crichton Company.What is the material price variance (calculated at point of purchase) ?

A) $2,700 U
B) $2,700 F
C) $2,610 F
D) $2,610 U