The following materials standards have been established for a particular product:

Standard quantity

perunit of output

S$\mathrm{.}3$meters

Standard price

$17\mathrm{.}20$per meter

The folloving data pertain to operations conceming the product for the last month:

Actual materials purchased

Actual cost of materials purchased

$8\mathrm{.}100$ meters

$$141\mathrm{.}345$

$7\mathrm{.}600$ meters

$1\mathrm{.}400$ unils

Actual materials used in production

$7\mathrm{.}600$ meters

Actual output

$1,400$ units

What is the materials price variance for the month?

$$ $$3,141U$

$58,600U$

$$2\mathrm{.}025U$

$$8,725U$