$(30)$ A toy company reports these cost data:

Actual Results

Total cost of purchasing material: $$180,000$

Number of material pounds used in production: $38,000$

Number af units produced: $1,000$

Number of material pounds purchased: $15,000$

The company has established these standards:

Price per pound of muterials: $$25\mathrm{.}00$

Number of pounds of material to produce one unit: $40$

What is the materials quantify variance?

$$40,000r$

$$40,000U$

$$50,000F$

$$50,000U$