Alpha Company manufactures and sells Product P. The actual results for the first week in January are as follows: Actual production Actual quantity and cost of raw material Q Actual cost of labor 20,000 units of Product P 95,500 pounds at $0.90 480 hours at $6.75 Standard quantity of raw material Standard price of raw material Q 3.50 pounds per unit of Product P $0.81 Calculate the material usage variance for Product P for the first week in January. a. $20,655 U b. $8,595 U c. $20,655 F d. $8,595 F