Alpha Company manufactures Product P and sells it in packs of 10 units. The actual results for the first week in January are as follows:

Actual production	25,000 packs of Product P
Actual cost of raw material Q	97,500 units at $0.85
Actual cost of labor	480 hours at $6.25
Standard quantity of raw material	90,000 units for 30,000 units of Product P
Standard price of raw material Q	$0.90

Calculate the total material variance for Product P for the first week in January.

a.$4,514 F b.$15,375 U c.$21,754 U d.$6,379 F

Please show work and provide explanation. Thank you!