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	96,500 units at $0.90
Actual cost of labor	460 hours at $6.25
Standard quantity of raw material	96,000 units for 30,000 units of Product P
Standard price of raw material Q	$0.95

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

a.$15,600 U

b.$4,580 F

c.$22,072 U

d.$6,472 F