Luma Incorporated has provided the following data concerning one of the products in its standard cost system.Inputs : Direct materialsStandard Quantity or Hours per Unit of Output : 4.8 ounces Standard Price or Rate : $6.90 per ounceThe company has reported the following actual results for the product for September:Actual output 2,100 unitsRaw materials purchased 10,500 ouncesActual price of raw materials $ 7.80 per ounceActual cost of raw materials purchased $ 81,900Raw materials used in production 10,090 ouncesThe raw materials price variance for the month is closest to:A) $9,081 UB) $9,450 FC) $9,450 UD) $9,081 F