Bender Corporation Produced 100 Units of Product AA What Is the Material Price Variance for Bender Corporation?
A)$30

Bender Corporation produced 100 units of Product AA. The total standard and actual costs for materials and direct labor for the 100 units of Product AA are as follows: $\begin{array} { l } \text { Materials:}&& \text {Standard }& \text {Actual }\\ \text { Standard:}& \text {210 pounds at \( \$ 3.00 \) per pound }&\$630\\ \text {Actual: }& \text {240 pounds at \( \$ 2.85 \) per pound }&&\$684\\\\ \text {Direct labor: } \text { Standard: 400 hours at \( \$ 15.00 \) per hour}&6,000\\ \text {Actual: 368 hours at \( \$ 16.50 \) per hour }&&6,072\end{array}$
What is the material price variance for Bender Corporation?

A) $30 (U)
B) $90 (F)
C) $36 (U)
D) $36 (F)