Berends Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate
Direct materials	9.2 pounds	$3.00 per pound
Direct labor	0.3 hours	$17.00 per hour
Variable overhead	0.3 hours	$3.00 per hour

The company reported the following results concerning this product in April.

Actual output	8,800	units
Raw materials used in production	78,150	pounds
Purchases of raw materials	85,900	pounds
Actual direct labor-hours	2,560	hours
Actual cost of raw materials purchases	$240,520
Actual direct labor cost	$ 39,424
Actual variable overhead cost	$ 6,912

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The materials price variance for April is:

a. $17,180 U

b. $16,192 F

c. $16,192 U

d. $17,180 F