Use the Following Information to Answer Questions Below

Multiple Choice

Use the following information to answer Questions below .
The following data relates to Koontz Corporation's operations for the month. 1,000 finished units of product were produced and the normal monthly capacity is 2,200 direct labor hours.

-What is the materials price variance?

A) $400 U
B) $400 F
C) $440 U
D) $440 F
E) None of the above