Seaside company produces picture frames. during the year 190,000 picture frames were produced. materials and labor standards for producing the picture frames are as follows: direct materials (2 pieces of wood @ $2.25) $4.50 direct labor (2 hours @ $10) $20.00 seaside purchased and used 400,000 pieces of wood at $2.00 each and its actual labor hours were 360,000 hours at a wage rate of $10.50. what is the materials price variance?

a.$100,000 f
b.$170,000 u
c.$135,000 f
d.$112,500 u