A company isolates its raw material price variance in order to provide the earliest possible information to the manager responsible for the variance. The budgeted amount of material usage for the year was computed as follows:

$150,000$ units of finished goods x $3$ pounds$/$unit x $$2\mathrm{.}00/$pound $=$ $$900,000.$

Actual results for the year were the following:

Finished goods produced $160,000$ units

Raw materials purchased $500,000$ pounds

Raw materials used $490,000$ pounds

Cost per pound $$2\mathrm{.}02$

The raw material price variance for the year was

a$.$ $$9,600$ unfavorable.

b$.$ $$9,800$ unfavorable.

c$.$ $$10,000$ unfavorable.

d$.$ $$20,000$ unfavorable.