Oddo Corporation Makes a Product with the Following Standard Costs

Oddo Corporation makes a product with the following standard costs: The company reported the following results concerning this product in December. The company applies variable overhead on the basis of direct labor-hours.The direct materials purchases variance is computed when the materials are purchased. The materials price variance for December is:

A) $2, 520 U
B) $2, 520 F
C) $2, 900 F
D) $2, 900 U