12 1 pts Mystic Falls Inc. bottles and sells a popular soft drink. In 2009, the company had expected to sell 1 000 000 bottles but actually bottled and sold 870 000 bottles. The standard direct materials cost for each bottle is $0.40 comprised of 10 grams at a cost of $0.04 per gram. During 2009, 10 000 000 grams of material were purchased out of which 9 200 000 grams were used at a cost of $.05 per gram. The direct materials usage variance for 2009 was: $25 000 F $25 000 U $20 000 F $20 000 U