Victoria Manufacturing produced 5,250 units in October. The following is the company's standards and actuals for the month.

Standard:
Material	2.1 pounds per unit @ $5.75 per pound
Labor	1.8 direct labor hours per unit @ $12.50 per hour
Actual:
Material	12,075pounds purchased and used @ $5.65 per pound
Labor	8,925 direct labor hours at $13 per hour

Refer to Victoria Manufacturing. What is the material quantity variance?

	a.	$6,037 F
	b.	$5,220 F
	c.	$5,220 U
	d.	$6,037 U