The standard cost card for a product indicates that one unit of the product requires 7 kilograms of a raw material at $0.80 per kilogram. The production of the product in April was 700 units, but production had been budgeted for 680 units. During April, 7,200 kilograms of the raw material were purchased for $6,254 and 5,145 kilograms of the raw material were used in production. The material variances for April were:

	Materials price variance	Materials quantity variance
A)	$396U	$196U
B)	$396U	$390U
C)	$494U	$196U
D)	$494U	$390U

a. Option A

b. Option B

c. Option C

d. Option D