The following actual and standard cost data for direct material and direct labor relate to the production of $4,000$ units of product:

Actual Costs Standard Costs

Direct Material $4,900$ lb$.$ @ $$5\mathrm{.}855,000$ lb$.$ @ $$5\mathrm{.}90$

Direct Labor $1,900$ hrs$.$ @ $$20\mathrm{.}502,000$ hrs$.$ @ $$20\mathrm{.}00$

Determine the materials price variance.

Select one:

a$.$ $$245$ F

b$.$ $$245$ U

c$.$ $$250$ F

d$.$ $$250$ U

e$.$ None of the above