17. Product X has a standard material specification as follows: 5kg of Material A at 10 per kg Last month 1,000 units of Product X were manufactured, using 5,700 kg of Material A which cost 48,500. Calculate the material usage variance: (a) 7,000 Adverse (b) 700 Adverse (c) 5,000 Adverse (d) 5,700 Favourable